Der Revisionsprozess des IAS 17 [PDF]
Leasing: Wissenschaft & Praxis, Forschungsinstitut für Leasing an der Universität zu Köln, 2009 Der bisherige Bilanzierungsansatz nach IAS 17 steht aufgrund seiner extremen bilanziellen Konsequenzen und seiner Komplexität in der Kritik. Die zusätzlichen Ermessens- und Gestaltungsspielräume innerhalb des konkreten Zuordnungsmechanismus` führen dazu, dass der Leasingstandard mit wesentlichen Anforderungen an eine entscheidungsnützliche ...
Linden, Andreas
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ACCOUNTING OF LEASE CONTRACTS ACCORDING TO IAS 17 “LEASING CONTRACTS” [PDF]
Romanian Economic and Business Review, 2009 Leasing is a medium term (movable leasing) or long term (real estate leasing) financing technique, as an alternative to indebtedness, allowing a firm to exploit goods without being forced to rely on loans or own capitals. The specialized financial institution, as owner of the goods (lessor), will assign the goods to a user (lessee) based on a firm ...
Boni Străoanu
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ACCOUNTING OF LEASE CONTRACTS ACCORDING TO IAS 17 “LEASING CONTRACTS” [PDF]
Romanian Economic and Business Review, 2010 Leasing is a medium term (movable leasing) or long term (real estate leasing) financing technique, as an alternative to indebtedness, allowing a firm to exploit goods without being forced to rely on loans or own capitals. The specialized financial institution, as owner of the goods (lessor), will assign the goods to a user (lessee) based on a firm ...
Boni Străoanu, Daniela Iov
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Experimental evidence for 56Ni-core breaking from the low-spin structure of the N=Z nucleus 58Cu [PDF]
, 2003 Low-spin states in the odd-odd N=Z nucleus 58Cu were investigated with the 58Ni(p,n gamma)58Cu fusion evaporation reaction at the FN-tandem accelerator in Cologne. Seventeen low spin states below 3.6 MeV and 17 new transitions were observed.
A. F. Lisetskiy +75 more
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Is endoanal, introital or transperineal ultrasound diagnosis of sphincter defects more strongly associated with anal incontinence? [PDF]
, 2020 INTRODUCTION AND HYPOTHESIS: Our aim was to explore the association between anal incontinence (AI) and persistent anal sphincter defects diagnosed with 3D endoanal (EAUS), introital (IUS) and transperineal ultrasound (TPUS) in women after obstetric anal ...
Arendsen, L +5 more
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The effect of pension accounting on corporate pension asset allocation [PDF]
, 2010 We examine the impact of new pension disclosures and subsequent full pension recognition under FRS 17 and IAS 19 in the United Kingdom and SFAS 158 in the United States on pension asset allocation.
Amir, E, Guan, Y, Oswald, D
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Determinants of IFRS compliance in Africa: analysis of stakeholder attributes [PDF]
, 2019 Purpose: This paper examines the drivers of companies’ compliance with IFRS using the stakeholder salience theory. Research Methods: We have used panel data from 205 companies to examine the IFRS compliance level across 13 African countries. Our study
Boolaky, Pran, Tawiah, Vincent
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Layered evaluation of interactive adaptive systems : framework and formative methods [PDF]
, 2010 Peer ...
Masthoff, Judith +2 more
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Brain Activity Mapping from MEG Data via a Hierarchical Bayesian Algorithm with Automatic Depth Weighting [PDF]
, 2018 A recently proposed iterated alternating sequential (IAS) MEG inverse solver algorithm, based on the coupling of a hierarchical Bayesian model with computationally efficient Krylov subspace linear solver, has been shown to perform well for both ...
Calvetti, Daniela +4 more
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Do arsenic levels in rice pose a health risk to the UK population? [PDF]
, 2020 Consumption of rice and rice products can be a significant exposure pathway to inorganic arsenic (iAs), which is a group 1 carcinogen to humans. The UK follows the current European Commission regulations so that iAs concentrations must be 0.1 mg kg-1 ...
Hufton, J. +5 more
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