Results 61 to 70 of about 235,891 (312)

MODELING AS A METHOD OF ENTERPRISE'S ACCOUNTING POLICY FORMATION

Ринкова економіка: сучасна теорія і практика управління, 2016
The article is devoted to the issues of accounting policy modeling of enterprise activities in the field of management. Modeling as a method brings variance into enterprise accounting policy, promoting qualitative analysis of normative legal accounting ...
В. Д. Кубік
doaj   +1 more source

The interface between financial accounting and tax accounting: A summary of current research

, 2005
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core  

Real‐World Trends in Prenatal Antirheumatic Drug Utilization in Ontario, Canada: A Cross‐Sectional Time‐Series Analysis

Arthritis Care &Research, EarlyView.
Objective This study aimed to describe real‐world trends in preconception and prenatal use of antirheumatic drugs among pregnant individuals with rheumatic diseases in Ontario, Canada. Methods We conducted a time‐series analysis using repeated cross‐sectional data to examine annual patterns of disease‐modifying antirheumatic drug (DMARD) use among ...
Shenthuraan Tharmarajah, Swaleh Hussain, Sara J. T. Guilcher, Lisa M. McCarthy, Dharini Mahendira, Howard Berger, Mina Tadrous   +6 more
wiley   +1 more source

Race and Household Income Are Associated With Disease Outcomes in Pediatric Patients With Antineutrophil Cytoplasmic Antibody–Associated Vasculitis Hospitalized in the United States

Arthritis Care &Research, EarlyView.
Objective Race and household income impact outcomes in patients with rheumatic conditions; however, their role in pediatric antineutrophil cytoplasmic antibody (ANCA)–associated vasculitis (AAV) remains poorly understood. We aimed to evaluate whether race and ethnicity and household income are associated with severe AAV disease and renal outcomes among
Roberto Alejandro Valdovinos, William Daniel Soulsby III, Emily von Scheven   +2 more
wiley   +1 more source

Adapting the Accounting Policy of Business Entities to Environmental Challenges—A Case Study from Poland

Energies
The aim of this article is to analyse the disclosure of financial and non-financial information in an ESG report on the energy sector in Poland, using the example of the Enea Group, i.e., information on the following: (1) the structure of the Enea Group,
Beata Sadowska, Grzegorz Lew, Magdalena Wójcik-Jurkiewicz, Wojciech Drożdż, Bartosz Pilecki   +4 more
doaj   +1 more source

THE STAGES OF ACCOUNTING POLICIES FORMATION

Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2017
In the article the research of the existing scientists’ approaches to the procedure of the company accounting policy formation have been done, their critical analysis has been made, the major groups of issues and problems raised in scientific works have ...
Sofiia Kafka
doaj   +1 more source

Frailty Predicts Incident Osteoporotic Fractures in Veterans with Rheumatoid Arthritis

Arthritis Care &Research, Accepted Article.
Background/Objective Rheumatoid arthritis (RA) is associated with an increased risk of frailty and osteoporosis, but the relationship between frailty and incident osteoporotic fractures in RA is underexplored. Methods Data were from the Veterans Affairs Rheumatoid Arthritis (VARA) Registry.
Katherine D. Wysham, Hannah F. Brubeck, Aaron Baraff, Punyasha Roul, Namrata Singh, James S. Andrews, Grant W. Cannon, Gary A. Kunkel, Ted R. Mikuls, Bryant R. England, Dolores M. Shoback, Patricia P. Katz, Jose M. Garcia, Ariela R. Orkaby, Joshua F. Baker   +14 more
wiley   +1 more source

A Q‐Learning Algorithm to Solve the Two‐Player Zero‐Sum Game Problem for Nonlinear Systems

International Journal of Adaptive Control and Signal Processing, Volume 39, Issue 3, Page 566-581, March 2025.
A Q‐learning algorithm to solve the two‐player zero‐sum game problem for nonlinear systems. ABSTRACT This paper deals with the two‐player zero‐sum game problem, which is a bounded L2$$ {L}_2 $$‐gain robust control problem. Finding an analytical solution to the complex Hamilton‐Jacobi‐Issacs (HJI) equation is a challenging task.
Afreen Islam, Anthony Siming Chen, Guido Herrmann   +2 more
wiley   +1 more source

The impact of long-lived non-financial assets depreciation/amortization method on financial statements

Copernican Journal of Finance & Accounting, 2015
Non-financial long-lived assets are ones ensuring company’s basic business operations, with expected useful time more than one accounting period, and generating profit.
Ieva Kozlovska
doaj  

Implementation review of GRAP 109 disclosure in South African metropolitan municipalities

Africa’s Public Service Delivery & Performance Review
Background: Generally Recognised Accounting Practice (GRAP) 109 Standard on accounting by principals and agents became effective in the 2019 fiscal year.
Gundo Masindi, Beatah Sibanda
doaj   +1 more source