The development of mineral asset valuation standards, when compared to the IRRS for mineral resources and ore reserves, is relatively recent (2000 onwards). Furthermore, these have evolved through the ...

WSJ Buy Side is The Wall Street Journal’s research and commerce team. Our commerce content is distinct from our newsroom coverage. We earn a commission from some links in our articles. Learn more.

Intellectual property assets drive innovation and generate revenue. Companies use patents, trademarks and copyrights for a variety of reasons, such as to differentiate themselves and to compete in the ...

This chapter discusses the valuation of assets and liabilities under Solvency II. Given that strategic asset allocation and investment management are key aspects of an insurer’s business, especially ...