Tag Archives: Relevance

UK Regulators Emphasize Continued Relevance of True and Fair Principle under GAAP and IFRS

UK regulators have issued a report emphasizing and reaffirming that the requirement that audited financial statements give a true and fair account of a company's operations remains of fundamental importance under both UK GAAP and IFRS. The Accounting Standards Board … Continue reading

Posted in Banking and Finance law | Tagged , , , , , , , , , | 2 Comments

Coexistence of Service- and Facility-Based Competition: The Relevance of Access Prices for "Make-or-Buy"-Decisions

Posted by D. Daniel Sokol Christian M. Bender (University of Giessen) and Georg Götz (University of Giessen) discuss Coexistence of Service- and Facility-Based Competition: The Relevance of Access Prices for "Make-or-Buy"-Decisions. ABSTRACT: This paper models competition between two firms, which… … Continue reading

Posted in Antitrust - Competition law | Tagged , , , , , , | Leave a comment

ICTSD Issue Paper: “Intellectual Property and Competition Law: Exploring Some Issues of Relevance

This issue paper addresses the interface between intellectual property law and competition law and policies. Competition laws and Intellectual Property (IP) law differ as IP law provides exclusive control by the holder over intellectual assets, while competition law seeks to … Continue reading

Posted in Intellectual Property | Tagged , , , , , , , , , | Leave a comment