Results 71 to 80 of about 267,460 (304)

Identifizierung und Zurechnung von Leasingverhältnissen im Jahresabschluss nach IAS / IFRS im Vergleich zum HGB : Status quo und Ausblick [PDF]

, 2007
Die Bilanzierung von Leasinggesellschaften stellt eine besondere Herausforderung an die Rechnungslegung dar, da eine klare Abgrenzung von Mietverträgen und kreditfinanzierten Kaufverträgen schwierig ist.
Heinrichsdorf, Jonas
core  

Binary matroids and local complementation [PDF]

, 2014
We introduce a binary matroid M(IAS(G)) associated with a looped simple graph G. M(IAS(G)) classifies G up to local equivalence, and determines the delta-matroid and isotropic system associated with G.
Traldi, Lorenzo
core   +1 more source

Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015
The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison.
Hana Bohušová
doaj   +1 more source

GAD65 Antibody ELISA With Extended Reportable Range: Validation and Guidance for Neurological Practice

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To (1) validate GAD65‐ELISA detection and quantification for type 1 diabetes mellitus and autoimmune neurological diagnoses, (2) correlate ELISA results (reference range < 5 IU/mL) with established radioimmunoprecipitation assay (RIA; ≤ 0.02 nmol/L), and (3) define ELISA clinical utility and pitfalls.
Andrew McKeon, Dana Olofson, Diana Anissian, Divyanshu Dubey, Eoin P. Flanagan, Max C. Herman, Sarosh R. Irani, Daniel H. Lachance, Maria A. Willrich, Sean Pittock, John R. Mills, Anastasia Zekeridou   +11 more
wiley   +1 more source

Der Einfluss von Leasing auf Bilanzkennzahlen [PDF]

, 2011
Dieser Beitrag behandelt den Einfluss von Leasing auf Bilanzkennziffern. Dabei steht eine Veränderung der Bilanzierung von Leasingverhältnissen nach IFRS im Vordergrund, durch die sich Leasing anders auf die Bilanz und entsprechend auf Bilanzkennziffern ...
Giesen, Jannik
core  

Prodromal Lewy Body Disorder Features in REM Sleep Behavior Disorder With Biomarker‐Defined Synucleinopathy

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Isolated rapid eye movement sleep behavior disorder (iRBD) is a prodromal state for Lewy body disorders and exhibits biological heterogeneity that may influence clinical expression and progression. We examined clinical features in individuals with iRBD and biomarker‐defined synucleinopathy.
Daniel Weintraub, Michele K. York, Roseanne Dobkin, Anuprita R. Nair, Ryan Kurth, David‐Erick Lafontant, Chelsea Caspell‐Garcia, Roy N. Alcalay, Ethan G. Brown, Lana M. Chahine, Christopher Coffey, Tatiana Foroud, Douglas Galasko, Karl Kieburtz, Kenneth Marek, Kalpana Merchant, Brit Mollenhauer, Kathleen L. Poston, Andrew Siderowf, Cristina Simonet, Tanya Simuni, Caroline M. Tanner, Thomas F. Tropea, Aleksandar Videnovic, The Parkinson's Progression Markers Initiative   +24 more
wiley   +1 more source

Accounting for Leases: Differences between Romanian Regulations and IAS 17

Procedia Economics and Finance, 2014
AbstractInternational accounting harmonization represents a complex process that plays an important role in the accounting profession. This research provides a comparative analysis and the measurement of formal harmonization of lease accounting treatment proposed by two sets of accounting regulations: the Romanian legislation (the Ministry of Public ...
Mitu, Ina, Tduor, Adriana Tiron, Pali-Pista, Szilveszter Fekete   +2 more
openaire   +1 more source

Validation of a Genetic Risk Score Combined With Clinical Variables for Predicting Pulmonary Fibrosis in Early Rheumatoid Arthritis

Arthritis Care &Research, EarlyView.
Objective Pulmonary fibrosis (PF) is a severe extra‐articular manifestation of rheumatoid arthritis (RA). This study aimed to externally validate a genetic risk score (GRS) and a combined risk score (CRS) for predicting the risk of RA‐associated PF in an independent cohort of patients with early RA.
Mikael Brink, Austin Wheeler, Bryant R. England, Solbritt Rantapää‐Dahlqvist   +3 more
wiley   +1 more source

The role and current status of IFRS in the completion of national rules: Evidence from Greece [PDF]

, 2017
Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law.
Tsalavoutas, Ioannis
core   +1 more source

Long-term assessment of anorectal function after extensive resection of the internal anal sphincter for treatment of low-lying rectal cancer near the anus

Journal of the Anus, Rectum and Colon, 2017
Objectives: Intersphincteric resection (ISR) for low-lying rectal cancer (LRC) may induce major problems associated with anorectal function. In this study, we assessed the severity of ISR-induced impairment in anorectal function.
Hiroyuki Shiokawa, Kimihiko Funahashi, Hironori Kaneko, Tatsuo Teramoto   +3 more
doaj   +1 more source