Results 171 to 180 of about 319,091 (295)

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

Allergic Rhinitis and Its Impact on Asthma (ARIA)‐EAACI Guidelines—2024–2025 Revision: Part I—Guidelines on Intranasal Treatments

open access: yesAllergy, EarlyView.
ABSTRACT Background Allergic rhinitis (AR) impacts quality of life, work and school productivity. Over the last years, an important body of evidence resulting from mHealth data has led to a better understanding of AR. Such advances have motivated an EAACI‐endorsed update of the Allergic Rhinitis and its Impact on Asthma (ARIA) guidelines (ARIA 2024 ...
Bernardo Sousa‐Pinto   +252 more
wiley   +1 more source

A Systematic Review and Meta‐Analysis on the Induction of Confirmed Eosinophilic Esophagitis as a Side Effect of Allergen Immunotherapy: An EAACI Task Force Report

open access: yesAllergy, EarlyView.
ABSTRACT The European Academy of Allergy and Clinical Immunology (EAACI) established a Task Force to assess the existing data on the relationship between eosinophilic esophagitis (EoE) and allergen immunotherapy (AIT). This systematic review and meta‐analysis aimed to study the incidence of confirmed EoE, developing as a side effect of AIT to food or ...
Carlo Maria Rossi   +14 more
wiley   +1 more source

Healthcare Professional Survey on Complementary Feeding and Allergy Prevention in High‐ Versus Low‐Risk Infants: An EAACI Task Force Report

open access: yesAllergy, EarlyView.
ABSTRACT Complementary feeding (CF) influences infants' long‐term dietary preferences, growth, and food allergy (FA) risk. However, guidance given to families and the implementation of FA prevention guidelines by healthcare professionals (HCPs) remain unclear.
Emilia Vassilopoulou   +31 more
wiley   +1 more source

Unmet Needs in Treatment Escalation for Chronic Spontaneous Urticaria: Findings From the CURE Registry

open access: yesAllergy, EarlyView.
Appropriate treatment escalation improves CSU disease control. However, only about a quarter of patients achieve a complete response, the main goal of CSU treatment. Approximately one‐third of patients clinically eligible for escalation (UCT < 12) do not receive guideline‐recommended treatment escalation and remain symptomatic on their current ...
Pavel Kolkhir   +25 more
wiley   +1 more source

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