Results 81 to 90 of about 2,246,044 (361)
AGRARIAN ACCOUNTANCY IN THE VISUAL CONE OF INTERNATIONAL ACCOUNTING STANDARDS [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2014 After a long period during which agriculture did not have a standard of its own and applied for that matter the IAS 2 rules regarding inventories; IAS 16 regarding property, plant and equipment and IAS 18 regarding revenues, one last standard is being ...
Daniela SIMTION
doaj
A Note on Schooling in Development Accounting [PDF]
How much would output increase if underdeveloped economies were to increase their levels of schooling? We contribute to the development accounting literature by describing a nonparametric upper bound on the increase in output that can be generated by ...
Antonio Ciccone, Francesco Caselli
core
Chapter 7 and Chapter 11 Bankruptcy Factors [PDF]
, 2019 In light of the Financial Accounting Standards Board’s August 2014 Accounting Standard Update on management Going Concern Statements, research using financial ratios to predict bankruptcy is more relevant than ever. Even though numerous research articles
Barney, Douglas K., Kara, Aycan
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Molecular Oncology, EarlyView.This study integrates transcriptomic profiling of matched tumor and healthy tissues from 32 colorectal cancer patients with functional validation in patient‐derived organoids, revealing dysregulated metabolic programs driven by overexpressed xCT (SLC7A11) and SLC3A2, identifying an oncogenic cystine/glutamate transporter signature linked to ...
Marco Strecker +16 more
wiley +1 more source
Accounting standard changes and foreign analyst behavior: Evidence from China
China Journal of Accounting Research, 2012 This study investigates changes in foreign analyst behavior before and after Chinese New Accounting Standards was implemented during 2007. The empirical results show that after the new accounting standards were implemented, forecast error among foreign ...
Yutao Wang, Yu Hou, Xiaolin Chen
doaj +1 more source
PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD [PDF]
The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for
Adriana Tiron Tudor, Alexandra Mutiu
core
Screening for lung cancer: A systematic review of overdiagnosis and its implications
Molecular Oncology, EarlyView.Low‐dose computed tomography (CT) screening for lung cancer may increase overdiagnosis compared to no screening, though the risk is likely low versus chest X‐ray. Our review of 8 trials (84 660 participants) shows added costs. Further research with strict adherence to modern nodule management strategies may help determine the extent to which ...
Fiorella Karina Fernández‐Sáenz +12 more
wiley +1 more source
Financial Theory and Practice, 2015 One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU.
Ivana Mamić-Sačer
doaj +1 more source
PUBLICATIONS ON ACCOUNTING STANDARDS IN WEB OF SCIENCE DATABASE: A BIBLIOMETRIC ANALYSIS
, 2023 Ahmet Kaya, Zeynep Hatunoğlu
openalex +1 more source
IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look [PDF]
The International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors.
Muthupandian, K S
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