Results 11 to 20 of about 24,046 (307)
Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic. [PDF]
European Financial and Accounting Journal, 2010 This article investigates the impact of IAS 12 on deferred taxes regulation in the Czech Republic, where local accounting regulations includes accounting standards only by names, but not as an output of regular due process and which are not issued by the professional accounting body at all, not even partially. The article deals with the development and
Žárová, Marcela, Marcela Žárová
openaire +4 more sources
The Effect of the Adoption of International Accounting Standards No. 12 (IAS No. 12) for Firms Reporting Losses: Evidence from Korea [PDF]
Sustainability, 2019 This study examines the effects of the adoption of International Accounting Standards No. 12, Income Taxes (IAS No. 12) on the incremental information about future profitability for firms reporting losses compared to Korean Generally Accepted Accounting No. 16, Accounting for Income Taxes (K-GAAP No. 16). Specifically, this paper shows that whether the
Nanhee Hong, Junyong Shim
openaire +2 more sources
De waardering van actieve belastinglatenties en de impact op de effectieve belastingdruk onder IAS 12 [PDF]
MAB, 2012 In dit artikel beschrijven wij de problematiek rondom het opnemen van actieve belastinglatenties. Het opnemen van actieve belastinglatenties is een complexe exercitie vanwege de inherente risico’s en onzekerheden rondom het inschatten van toekomstige ...
A. J. Brouwer +2 more
doaj +4 more sources
Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms
Revista Contabilidade & Finanças, 2019 This study investigates whether Brazilian loss-making firms manage deferred income tax as a form of big bath strategy. "Big bath” is a strategy in which a firm manages earnings by intentionally recording large non-recurring losses.
Alex A. T. Rathke +3 more
doaj +2 more sources
Frontiers in Neurology, 2022 Background and PurposeNeutrophil-lymphocyte ratio (NLR) predicts clinical outcomes in patients with stroke. Aneurysm wall enhancement (AWE) on high-resolution vessel wall magnetic resonance imaging (HR-VWI) is an inflammation marker for intracranial ...
Xiao-Bing Wu +8 more
doaj +1 more source
Influence of Dietary Compounds on Arsenic Metabolism and Toxicity. Part II—Human Studies
Toxics, 2021 Exposure to various forms of arsenic (As), the source of which may be environmental as well as occupational exposure, is associated with many adverse health effects.
Monika Sijko, Lucyna Kozłowska
doaj +1 more source
Heart Rhythm O2, 2020 Background: The subcutaneous implantable cardioverter-defibrillator (S-ICD) is effective in preventing sudden cardiac death. Compared with transvenous ICDs, S-ICDs have a lower rate of inappropriate shocks (IASs) for supraventricular arrhythmias, but ...
Yuji Ishida, MD, PhD +10 more
doaj +1 more source
Pediatrics and Neonatology, 2008 To assess the incidence and natural history of full-term neonates with interatrial shunt (IAS). Methods: A follow-up study of 1389 neonates who received screening echocardiography between 2003 and 2006.
Chi-Lin Ho +3 more
doaj +1 more source
Environment International, 2020 Many “hot spot” geographic areas across the world with drinking water co-contaminated with inorganic arsenic (iAs) and fluoride (F-), two of the most common natural contaminants in drinking water.
Yulan Qiu +9 more
doaj +1 more source
Cleavage of colicin Ia by the Escherichia coli K-12 outer membrane is not mediated by the colicin Ia receptor. [PDF]
Journal of Bacteriology, 1981 Colicin Ia can be cleaved by isolated outer membranes prepared from sensitive and resistant (lacking the colicin Ia receptor) strains of Escherichia coli. Both active and heat-denatured colicin Ia are extensively fragmented. Such proteolysis does not occur when colicin Ia is added to whole sensitive or resistant cells.
L K, Bowles, J, Konisky
openaire +2 more sources