Results 221 to 230 of about 313,976 (292)

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen   +3 more
wiley   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

Multigene Typing of Croatian '<i>Candidatus</i> Phytoplasma Mali' Strains. [PDF]

open access: yesPathogens
Križanac I   +3 more
europepmc   +1 more source

Characterisation of the Mesial Root and Middle Mesial Canal Morphology in Mandibular First Molars: An Ex Vivo Micro‐CT Study

open access: yesAustralian Endodontic Journal, EarlyView.
ABSTRACT This ex vivo study characterised the mesial root morphology of mandibular first molars with a middle mesial canal (MMC) using micro‐CT. Among 469 scanned molars, 42 (8.96%) presented an MMC. Morphological parameters analysed included canal configuration, chamber orifice features, dentine thickness, isthmus type, and aspect ratio.
Nuno Rodrigues dos Santos   +3 more
wiley   +1 more source

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