Results 141 to 150 of about 1,544,569 (302)
Before IAS 39, Now IFRS 9: New Challenges for Financial Accountants
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2017 In this paper we will resume the main differences between the application of IFRS 9 «Financial Instruments» to be imperatively implemented in Peru since the commencement of the exercise 2018 with regards to the current IAS 39 «Financial Instruments ...
Daniela del Pilar Rodríguez Díaz
doaj
Structural Volatility in Chile: A Policy Report [PDF]
This paper identifies Chile`s economic weaknesses and offers policy recommendations for increasing stability. Current problems include weak international financial links, a Central Bank mandate that is ill-designed to deal with terms of trade shocks, a ...
Ricardo J. Caballero
core
Advanced Functional Materials, EarlyView.Biofabrication aims at providing innovative technologies and tools for the fabrication of tissue‐like constructs for tissue engineering and regenerative medicine applications. By integrating multiple biofabrication technologies, such as 3D (bio) printing with fiber fabrication methods, it would be more realistic to reconstruct native tissue's ...
Waseem Kitana +2 more
wiley +1 more source
International Accounting: Proposed Changes to IAS 39 - Measurement Issues: Die Änderungsvorschlage des IASB [PDF]
This paper deals with the subsequent measurement of financial instruments under IAS/IFRS. After giving an overview of the general approaches to the subsequent measurement of financial instruments and some background on the development of IAS 39, this ...
Matthias Kropp
core
Enhancing Low‐Temperature Performance of Sodium‐Ion Batteries via Anion‐Solvent Interactions
Advanced Functional Materials, EarlyView.DOL is introduced into electrolytes as a co‐solvent, increasing slat solubility, ion conductivity, and the de‐solvent process, and forming an anion‐rich solvent shell due to its high interaction with anion. With the above virtues, the batteries using this electrolyte exhibit excellent cycling stability at low temperatures. Abstract Sodium‐ion batteries
Cheng Zheng +7 more
wiley +1 more source
A New Proposal for Collection and Generation of Information on Financial Institutions' Risk: the case of derivatives [PDF]
This article aims at providing a new alternative for the collection of information on risks taken by financial institutions, which enables the calculation of risk tools usually used in risk management, such as VaR and stress tests.
Benjamin M. Tabak, Gilneu F. A. Vivan
core
Advanced Functional Materials, EarlyView.The study presents biodegradable and recyclable mixed‐matrix membranes (MMMs), hydrogels, and cryogels using luminescent nanoscale metal‐organic frameworks (nMOFs) and biopolymers. These bio‐nMOF‐MMMs combine europium‐based nMOFs as probes for the status of the materials with the biopolymers agar and gelatine and present alternatives to conventional ...
Moritz Maxeiner +4 more
wiley +1 more source
Are carbon emissions trading and green financial instruments synergistic? -Comprehensive quantitative research based on content analysis. [PDF]
PLoS OneYu H, Zhang X.
europepmc +1 more source
Advanced Functional Materials, EarlyView.This study investigates H4TBAPy‐based metal–organic frameworks (MOFs) ‐ NU‐1000, NU‐901, SrTBAPy, and BaTBAPy ‐ for multiphoton absorption (MPA) performance. It observes topology‐dependent variations in the 2PA cross‐section, with BaTBAPy exhibiting the highest activity.
Simon N. Deger +10 more
wiley +1 more source
The Problems of Correlation in the Financial Risk Management – the Contribution of Microfinance [PDF]
In this paper we first introduce microfinance institutions as an alternative investment instrument. We argue that beside socially responsible features of microfinance, there exists also significant portfolio enhancement opportunity in microfinance ...
Janda, Karel, Svárovská, Barbora
core +1 more source