Results 121 to 130 of about 104,242 (302)

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Reading: John Barth

, 1975
In this audiovisual recording from Friday, March 21, 1975, as part of the 6th Annual UND Writers Conference: “Spirit of Place,” John Barth lectures on his aesthetics and reads a selection of his published and new fiction.
Barth, John
core   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

Contemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source

Karl Barth: comentarista de la "Dei Verbum"

Estudios Eclesiásticos, 1991
Quizás no sea conocido fuera de los círculos de especialistas, que, la Constitución conciliar sobre la divina Revelación tuviera en Karl Barth uno de sus mas cuidadosos lectores.
José J. Alemany
doaj  

George Barth, Faculty Recital, March 11, 1987

, 1987
Concert program for George Barth, Faculty Recital, March 11 ...

core  

Prüfende Anmerkungen zu der Herzliebschen Schrift: Ist ein allgemeiner Landes-Katechismus nöthig [et]c. : nebst der Gebhardschen in Berlin noch immer verpönten Gegenschrift: Prüfung der Gründe [et]c. ganz abgedruckt und ebenfalls mit Anmerkungen versehen; und endlich ein Auszug aus den darüber bei dem Königl. Preußischen Kammergericht, in dem merkwürdigen Ungerisch-Zöllnerschen Censur-Proceß verhandelten Acten / [Johann Matthäus Hassencamp]

Verf. ermitteltAutopsie nach Ex. der ULB Sachsen-AnhaltVorlageform des Erscheinungsvermerks: Rinteln, Jn der Expedition der Theologischen Annalen. Leipzig, Jn Commißion bey Joh.
Hassencamp, Johann Matthäus
core   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

Abacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose, Maria Balatbat, Wendy Green   +2 more
wiley   +1 more source

Valuation of Intangible Expenditures: Revisiting Bublitz and Ettredge (1989)

Abacus, EarlyView.
An extensive body of accounting research documents the difficulty of measuring the value of intangibles and the issues surrounding recording them in company financial statements. Early studies examined advertising and research and development (R&D) expenditures when companies began reporting them in their financials in 1972.
Matthew M. Wieland, Stewart Jones
wiley   +1 more source

Brief von Michael Barth an Kurt Rothschild

BRIEF VON MICHAEL BARTH AN KURT ROTHSCHILD Brief von Michael Barth an Kurt Rothschild ([1]
Barth, Michael
core   +3 more sources

Hierarchy Among Equals? A Response to Paul Molnar’s Torrance-Inspired Critique of Karl Barth’s Trinitarian Theology

Religions
This essay responds to Paul Molnar’s Torrance-inspired critique that Barth inappropriately read back elements of subordination into the immanent trinity, improperly introducing a notion of hierarchy within God’s life.
James (Jimmy) Myers
doaj   +1 more source