In the conditions of an accelerated increase inflation rate last year and current geopolitical pressures, a problem arises as to whether using most relevant measurement basis reflecting economic reality supporting decision-makers in decision-making process. This paper analyzes controversies regarding effect measuring items financial statements based on historical cost over value, with emphasis ...

Reverse mortgages are new financial products that allow the elders to convert their home equity into cash until they die. From the provider’s perspective, longevity risk and house price risk are the major risks involved with reverse mortgages. This paper proposes a securitization method to transfer the risks associated with reverse mortgages and focuses on tranching longevity and house price ri...

Fair Trade and e-business have been topics of growing academic literature. However, very little is known in terms of the utilization of e-business in Fair Trade. This paper aims to address this gap and explore the opportunities, current utilization as well as challenges of e-business in the Fair Trade Supply Chain (FTSC). The paper makes a unique contribution to the wider understanding of the s...