Results 1 to 10 of about 194,547 (178)

Exploring ChatGPT’s capabilities in solving accounting standards problems: the case of IAS 37

Cogent Education
Using a quasi-experimental method and content analysis as a technique, this study tests ChatGPT, in its version 4, by assessing its textual characteristics and overall understanding regarding the recognition criteria of provisions under International ...
Fábio Albuquerque, Paula Gomes Dos Santos   +1 more
doaj   +3 more sources

THE APPLICABILITY OF THE PRUDENCE PRINCIPLE TO BANK COMPANIES IN THE VISION OF IAS 37 [PDF]

Risk in Contemporary Economy, 2013
The general accounting principles are presented in section 7 of annex to OMFP 3055/2009 (as amended and supplemented). Thus, the effects of transactions and other events are recognized when the transactions and the events occur and are recorded in the ...
Riana Iren RADU, Violeta ISAI
doaj   +3 more sources

How to Resolve Audit Issues in European Affairs? A Sustainable Management Accounting of IAS 37 Disclosure.

European Journal of Social Impact and Circular Economy, 2022
Concerns regarding the development of environmental accounting have been around for decades. This work is an update to some of the previous questions around the development of ecological accounting to see how this has changed over the last two decades ...
Stefano de Nichilo
doaj   +3 more sources

Shared Genetic Risk Factors of Intracranial, Abdominal, and Thoracic Aneurysms [PDF]

Journal of the American Heart Association: Cardiovascular and Cerebrovascular Disease, 2016
BackgroundIntracranial aneurysms (IAs), abdominal aortic aneurysms (AAAs), and thoracic aortic aneurysms (TAAs) all have a familial predisposition. Given that aneurysm types are known to co‐occur, we hypothesized that there may be shared genetic risk ...
Femke N. G. van ’t Hof, Ynte M. Ruigrok, Cue Hyunkyu Lee, Stephan Ripke, Graig Anderson, Mariza de Andrade, Annette F. Baas, Jan D. Blankensteijn, Erwin P. Böttinger, Matthew J. Bown, Joseph Broderick, Philippe Bijlenga, David S. Carrell, Dana C. Crawford, David R. Crosslin, Christian Ebeling, Johan G. Eriksson, Myriam Fornage, Tatiana Foroud, Mikael von und zu Fraunberg, Christoph M. Friedrich, Emília I. Gaál, Omri Gottesman, Dong‐Chuan Guo, Seamus C. Harrison, Juha Hernesniemi, Albert Hofman, Ituro Inoue, Juha E. Jääskeläinen, Gregory T. Jones, Lambertus A. L. M. Kiemeney, Riku Kivisaari, Nerissa Ko, Seppo Koskinen, Michiaki Kubo, Iftikhar J. Kullo, Helena Kuivaniemi, Mitja I. Kurki, Aki Laakso, Dongbing Lai, Suzanne M. Leal, Hanna Lehto, Scott A. LeMaire, Siew‐Kee Low, Jennifer Malinowski, Catherine A. McCarty, Dianna M. Milewicz, Thomas H. Mosley, Yusuke Nakamura, Hirofumi Nakaoka, Mika Niemelä, Jennifer Pacheco, Peggy L. Peissig, Joanna Pera, Laura Rasmussen‐Torvik, Marylyn D. Ritchie, Fernando Rivadeneira, Andre M. van Rij, Regie Lyn P. Santos‐Cortez, Athanasios Saratzis, Agnieszka Slowik, Atsushi Takahashi, Gerard Tromp, André G. Uitterlinden, Shefali S. Verma, Sita H. Vermeulen, Gao T. Wang, Buhm Han, Gabriël J. E. Rinkel, Paul I. W. de Bakker, Matthew J. Bown, Seamus C. Harrison, Athanasios Saratzis, Ana Verissimo, Benjamin J. Wright, Suzannah Bumpstead, Annette F. Baas, Solveig Gretarsdottir, Stephen A. Badger, Anne H. Child, Rachel E. Clough, Gillian Cockerill, Hany Hafez, D. Julian A. Scott, Simon Futers, Soroush Sohrabi, Alberto Smith, Matthew M. Thompson, Frank M. van Bockxmeer, Stefan E. Matthiasson, Gudmar Thorleifsson, Unnur Thorsteinsdottir, Jan D. Blankensteijn, Joep A. W. Teijink, Cisca Wijmenga, Jacqueline de Graaf, Lambertus A. Kiemeney, Jutta Palmen, Andrew J. Smith, Jes S. Lindholt, Declan T. Bradley, Matthew Waltham, Sarah Edkins, Rhian Gwilliam, Sarah E. Hunt, Simon Potter, Jonathan Golledge, Per Eriksson, Paul E. Norman, Janet T. Powell, Kari Stefansson, John R. Thompson, Steve E. Humphries, Robert D. Sayers, Panos Deloukas, Nilesh J. Samani, Gregory T. Jones, L. Victoria Phillip, Andre M. van Rij, Geraldine B. Hill, Michael J. A. Williams, Ian A. Thomson, Jo Krysa, Gerard T. Wilkins, Tony R. Merriman, Thodor M. Vasudevan, David R. Lewis, Ross D. Blair, Andrew A. Hill   +128 more
doaj   +3 more sources

Cross-cultural Differences in Interpreting IAS 37 Probability Phrases

International Journal of Financial Research, 2015
The adoption of IFRS throughout much of the world means that accountants from different cultures will be interpreting the same set of different standards through different cultural lenses. IAS 37 relies on some particularly nebulous terminology. i.e., probable, more likely than not, and remote, that are difficult to interpret even within a culture ...
Ning Du, Kevin Stevens, John T. Ahern, Anton Shigaev   +3 more
openalex   +3 more sources

RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES [PDF]

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The aim of this paper was to show the similarities and differences of reserves and accruals according to international and national accounting standards.
Dorota Kędzior
doaj   +15 more sources

IAS volume 37 Cover and Front matter [PDF]

Symposium - International Astronomical Union, 1970

openalex   +2 more sources

Structured PREreview of "Reforming IAS 37 for a More Accurate Reflection of Economic Activity( translated from French)"

This Zenodo record is a permanently preserved version of a Structured PREreview. You can view the complete PREreview at https://prereview.org/reviews/19323809. Does the introduction explain the objective of the research presented in the preprint? I don't know
Paul yann cedric Komenan
  +5 more sources

IAS volume 37 Cover and Back matter [PDF]

Symposium - International Astronomical Union, 1970
D Reidel
openalex   +2 more sources

TMS 37 KAPSAMINDAKİ KARŞILIKLAR, KOŞULLU BORÇLAR, KOŞULLU VARLIKLARIN MUHASEBELEŞTİRİLMESİ

Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2016
Bu çalışmada Uluslararası Finansal Raporlama Standartlarından 37 No'lu Karşılıklar, Koşullu Borçlar ve Koşullu Varlıklar standardı ele alınmıştır. Öncelikle; bu kavramlar hakkında genel bir bilgi verilmiş; işletmelerin karşılıklar, koşullu borçlar ve ...
Hayrettin Usul, Figen Özer Keçe
doaj   +4 more sources