Results 131 to 140 of about 20,146 (272)
Intangible investments & accounting numbers : usefulness, informativeness, and relevance on the European stock markets. [PDF]
This study investigates whether European domestic GAAPs used for intangibles recognition prior to the IFRS adoption exhibit major differences while examining the relationship between a firm's economic (financial, operating and competitive) performance ...
Casta, Jean-François +2 more
core
The Journal of American Culture, EarlyView.ABSTRACT Tim Burton's Christmas trilogy, Batman Returns, The Nightmare Before Christmas and Edward Scissorhands are all characterized by his trademark features. These include characters with ambiguous identities, apparently “normal” worlds adjacent to spaces associated with difference and exclusion, and the inevitable intrusion of the latter into the ...
Fran Pheasant‐Kelly
wiley +1 more source
Cambios en la Normativa sobre Fondo de Comercio: Algunas Evidencias Empíricas
Revista de Contabilidad: Spanish Accounting Review, 2004 El fondo de comercio constituye una de las partidas más controvertidas entre la doctrina contable. En la actualidad, tras el cambio en la normativa norteamericana, el IASE ha efectuado modificaciones en la misma línea, de forma que, en vez de amortizar ...
Juan Carlos Navarro García
doaj
Journal of Advanced Nursing, EarlyView.ABSTRACT Aim To identify the available records surrounding the deployment of perioperative nurses into differing clinical settings during the COVID‐19 pandemic. Design Integrative review methodology. Methods Quality appraisal of each record was conducted using a modified Critical Appraisal Skills Programme checklist.
Jennifer Crump +3 more
wiley +1 more source
Journal of International Economics and Management, 2014 The aim of this study is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements under FRS 36 specific to goodwill impairment testing.
Manh Dung Tran +2 more
doaj
Profits and balance sheet developments at U.S. commercial banks in 2008 [PDF]
Bank profits ; Banks and ...
Morten L Bech, Tara Rice
core
Journal of Advanced Nursing, EarlyView.ABSTRACT Introduction Investing in advanced nursing roles (AN) in social care is a strategic priority to address workforce challenges, create new career pathways, improve outcomes and future‐proof the sector. However, there is limited understanding of these roles globally.
Siobhán Kelly +3 more
wiley +1 more source
COMPARATIVE ANALYSIS REGARDING THE AMORTISATION OF NON CURRENT ASSETS IN A NATIONAL AND INTERNATIONAL CONTEXT [PDF]
In Romania, starting from the Regulationas requests (CE) no. 1606/2002 and the national regulations are obliged to apply the IFRS starting with 1st of January 2007 the entities whose immovable values, at the balance date, are admitted to the ...
Brabete Valeriu, Dragan Cristian
core
How to Diagnose Prisons' Failures: Three Perspectives on Officers' Responsibilities
Journal of Applied Philosophy, EarlyView.ABSTRACT Prison officers play a vital role in shaping prison conditions. Assessing their responsibility for, and potential role in reforming, the prison's failures is an urgent and important task in corrective justice efforts. This article takes up this task, with a focus on the US prison context, by applying and critically examining two general ...
Candice Delmas
wiley +1 more source