O impacto do goodwill nos resultados [PDF]
, 2013 Dissertação de Mestrado em Contabilidade e FinançasA partir de 2005, as entidades com valores admitidos à negociação nos mercados regulamentados da União Europeia (UE) passaram a apresentar as suas demonstrações financeiras consolidadas segundo as IAS ...
Cavalinhos, Patrícia da Conceição Nunes
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Goodwill, balance sheet structures and accounting standards Recent developments and issues for French groups. [PDF]
This article aims to assess the economic issues related to the accounting treatment of goodwill, and more specifically the likely repercussions of the transition to International Financial Reporting Standards (IFRS) on the consolidated accounts of listed
Marchal, S., Sauvé, A.
core
Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets [PDF]
, 2000 Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents.
Higson, A. W., Mathews, M. R.
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A Confucian Perspective on Public Health Ethics
Bioethics, EarlyView.ABSTRACT Debates in public health ethics have been dominated by the assumptions of Western liberalism: a priority given to liberty and autonomy over other values, an individualistic view of social ontology, a focus on personal responsibility, a minimal set of obligations (only created through consent), and a marginalization of social, cultural, and ...
Kathryn Muyskens, Angus Dawson
wiley +1 more source
Controversies Regarding Goodwill Evaluation, Depreciation and Recording Policies [PDF]
Theoretical and Applied Economics, 2006 In some of the continental European countries (e.g. France), there is a necessity to make a clear distinction between the legal issue of commerce fund (fonds de commerce, in French language), and the related accounting concept represented by goodwill ...
Niculae Feleaga, Liliana Feleaga
doaj +1 more source
Expanding the Taxonomy of Ethical Issues in Surgical Innovation
Bioethics, EarlyView.ABSTRACT Surgical innovation poses significant ethical challenges. Previous work has grouped these challenges under four categories: potential harms to patients; compromised informed consent; unfair allocation of healthcare resources; and conflicts of interest. We argue that recent technological developments in surgery warrant the addition of three new
Jane Johnson +2 more
wiley +1 more source
Memory deficit following resection of an intraventricular myxoid glioneuronal tumor impinging on the bilateral fornix: A case report. [PDF]
Front Oncol, 2023 Stasenko A +8 more
europepmc +1 more source
Setting new rules for Goodwill accounting : the british experience. [PDF]
Cette étude a pour objet d'analyser le processus de développement de la norme relative au goodwill par l'Accounting Standards Board (ASB) britannique (FRS 10, 1997), plus précisément le processus d'émergence et d'acceptation d'une solution (activation ...
Bouden, Inès +1 more
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British Journal of Psychology, EarlyView.Abstract An important development in the study of face impressions was the introduction of dominance and trustworthiness as the primary and potentially orthogonal traits judged from faces. We test competing predictions of recent accounts that address evidence against the independence of these judgements. To this end we develop a version of recent ‘deep
Adam Sobieszek +2 more
wiley +1 more source
Determinants of Goodwill Impairment Losses under IAS 36: The French Case [PDF]
, 2017 Nour Malijebtou Hassine, Faouzi Jilani
openalex +1 more source