Results 1 to 10 of about 24,046 (307)
Analyses of unintended consequences of IAS 12 on deferred income taxes
China Accounting and Finance Review, 2023 An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes.
Jude Edeigba +2 more
doaj +2 more sources
Recognition of Deferred Tax Assets Practices and Conservatism
Asian Journal of Accounting Perspectives, 2009 The application of IAS 12 promotes a form of conservative accounting practice, especially concerning the recognition of deferred tax assets and liabilities. In this paper, we observe whether these conservative practices are also evident in Malaysia.
Anna Azriati Che Azmi, Nurmazilah Mahzan
doaj +7 more sources
The NRF2-KEAP1 pathway is an early responsive gene network in arsenic exposed lymphoblastoid cells. [PDF]
PLoS ONE, 2014 Inorganic arsenic (iAs), a major environmental contaminant, has risen as an important health problem worldwide. More detailed identification of the molecular mechanisms associated with iAs exposure would help to establish better strategies for prevention
Emilio J Córdova +7 more
doaj +1 more source
Frontiers in Neurology, 2021 Background and Purpose: The utilization of flow diversion for ruptured intracerebral aneurysms (IAs) is still limited. We aimed to demonstrate our multicenter experience using the pipeline embolization device (PED) for ruptured IAs that were difficult to
Weiying Zhong +19 more
doaj +1 more source
Influence of Dietary Compounds on Arsenic Metabolism and Toxicity. Part I—Animal Model Studies
Toxics, 2021 Population and laboratory studies indicate that exposure to various forms of arsenic (As) is associated with many adverse health effects; therefore, methods are being sought out to reduce them.
Monika Sijko, Lucyna Kozłowska
doaj +1 more source
Pediatric Rheumatology Online Journal, 2022 Background Children with juvenile idiopathic arthritis (JIA) who achieve a drug free remission often experience a flare of their disease requiring either intraarticular steroids (IAS) or systemic treatment with disease modifying anti-rheumatic drugs ...
Timothy Hahn +7 more
doaj +1 more source
Current and deferred income tax in the era of the COVID-19 pandemic in the light of the financial statements of WIG30 companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The article shows the impact of the COVID-19 pandemic on the amount of income tax expense (including current and deferred tax).Methodology/approach: The legal status of income tax in accounting is presented, taking into account issues that ...
Mariusz Karwowski
doaj +1 more source
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2021 The purpose of this paper is to analyze the effects of the IASB Initiative on Improving Communication through Financial Statements and the resulting changes to IAS 1, IAS 7 and IAS 27.
Rumyana Marinova +3 more
doaj +1 more source
An Anatomical Study of Internal Anal Sphincter with Clinical Correlation [PDF]
International Journal of Anatomy Radiology and Surgery, 2017 Introduction: The anatomy of Anal Sphincter Complex (ASC) still is a mystery even in this modern time. Knowledge of the exact anatomy is helpful in diagnosis and management of anorectal diseases.
Murali Krishna, Manoj Kumar
doaj +1 more source
Type Ia supernovae and the12C+12C reaction rate [PDF]
Astronomy & Astrophysics, 2011 The experimental determination of the cross-section of the ^{12}C+^{12}C reaction has never been made at astrophysically relevant energies (E<2 MeV). The profusion of resonances throughout the measured energy range has led to speculation that there is an unknown resonance at E\sim1.5 MeV possibly as strong as the one measured for the resonance at 2 ...
Bravo Guil, Eduardo +5 more
openaire +4 more sources