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The Evolution of Global Standards in Accounting [PDF]

open access: yesBrookings-Wharton Papers on Financial Services, 2000
The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still the domain of national legislators or delegated standard ...
openaire   +3 more sources

Language, Culture, and Cancer: Qualitative Insights Into Communication Disparities Among Spanish‐Speaking Caregivers of Children With Cancer

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Latino children are projected to make up nearly one‐third of United States (US) children by 2060, and many of their caregivers speak Spanish. Prior survey research has documented communication difficulties for Spanish‐speaking caregivers of children with cancer, but contemporary qualitative data are limited.
Jenny Ruiz   +6 more
wiley   +1 more source

Biphasic Clinical Course of Pediatric Cytomegalovirus‐Associated Immune Thrombocytopenia: Early Poor Treatment Response but Favorable Long‐Term Outcomes

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Cytomegalovirus (CMV) is a recognized trigger of immune thrombocytopenia (ITP); however, its incidence and impact on disease course in children remain controversial. Therefore, we aimed to characterize the clinical course of pediatric patients with CMV‐associated ITP.
Oded Gilad   +9 more
wiley   +1 more source

The impact of constructive operating lease capitalisation on key accounting ratios [PDF]

open access: yes, 1998
Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith   +5 more
core   +1 more source

Bone Mineral Density After Contemporary Treatment for Acute Lymphoblastic Leukaemia: A Matched Cross‐Sectional Study

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Reduced bone mineral density (BMD) has been reported in survivors of childhood and young adult acute lymphoblastic leukaemia (ALL); however, data from cohorts treated with contemporary protocols and including matched controls remain limited.
Karen Schow Jensen   +10 more
wiley   +1 more source

The Moderating Role of Accounting Culture Values ​​Congruence in the Relationship between The Preferred Values ​​of IFRS/IAS Standards and the Approach Influenced by the Traditional Accounting Mentality in Iraq An analytical study of the opinions of a sample of accounting academics at Iraqi universities

open access: yesZanco Journal of Humanity Sciences
The research aimed to identify accounting culture values preferred for (IFRS/IAS) Standards, and accounting culture values prevalent in Iraq in light of the approach influenced by the traditional accounting mentality, and highlight the role of accounting
Salwan Neamat Hanna
doaj   +1 more source

Chemotherapy for Spinal Cord Intramedullary Pediatric Low‐Grade Glioma—A Systematic Literature Review

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Pediatric intramedullary low‐grade gliomas (PIMLGGs) are rare neoplasms that present unique clinical and management challenges. Although surgery remains the primary tool for tissue diagnosis and decompression, complete gross‐total resection is frequently unfeasible due to the infiltrative nature of these lesions.
Olga M. Sergeenko   +5 more
wiley   +1 more source

THE CURRENT STATE OF APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN UKRAINE.

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2016
The article analyzed the process of reforming the system of accounting and reporting in Ukraine in accordance with International Financial Reporting Standards.
B. Zasadnyi
doaj   +1 more source

IMPLEMENTASI LIKUIDASI KORPORASI DI INDONESIA: KAJIAN AKUNTANSI DAN YURIDIS

open access: yesJurnal Ilmiah Wahana Akuntansi, 2020
This study aims to analyze corporate liquidation accounting practices in Indonesia. The method employed is qualitative. The approach used in the study was interviews with two informants, namely accounting practitioners and legal experts.
Nurul Hidayah, Amrie Firmansyah
doaj   +1 more source

Identifying Patterns of Hospitalizations Among Childhood Cancer Survivors: A Population‐Based Study

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Childhood cancer survivors (CCSs) experience more hospitalizations than the general population. We aimed to identify distinct hospitalization patterns among Queensland CCSs and the associated characteristics. Methods Cases (aged ≤14 years) diagnosed between 1995 and 2019 while residents of Queensland were identified through the ...
Hai Pham   +7 more
wiley   +1 more source

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