Results 11 to 20 of about 194,646 (276)
IAS 37 and Financial Reporting Quality of Listed Oil and Gas Companies in Nigeria
FUDMA Journal of Accounting and Finance Research [FUJAFR]Financial reporting quality (FRQ) in Nigeria’s oil and gas sector has been undermined by weak disclosures, opaque recognition of provisions, and limited regulatory enforcement. This study examines the effect of IAS 37: Provisions, Contingent Liabilities, and Contingent Assets on FRQ among listed firms, using audited annual reports from 2020 to 2023.
Gbenga Olorunfemi +1 more
openalex +3 more sources
IAS 37 - hur ser tillämpningen ut?
, 2007 Bakgrund och problem: IAS 37 trädde formellt ikraft för noterade bolag i Sverige 2005. Det medförde ökade upplysningskrav kring avsättningar och eventualförpliktelser och en anpassning till den anglosaxiska redovisningstraditionen. Avsättningar och eventualförpliktelser är bedömningsposter, vilket gjorde det intressant att ta reda på hur praktiker ...
Carina Liljekvist, Carin Tidman
openalex +2 more sources
Endovascular Treatment for Intracranial Aneurysms: A Nationwide Survey in Korea [PDF]
Neurointervention, 2020 Purpose In Korea, endovascular treatment (EVT) for intracranial aneurysms (IAs) has increased steadily. We conducted a nationwide survey to evaluate the current status of EVT for IAs and to identify treatment preference in the real world.Materials and ...
Jung-Jae Kim +3 more
doaj +1 more source
Juridische geschillen in de jaarrekening van beursgenoteerde ondernemingen in Nederland [PDF]
MAB, 2018 Ondernemingen worden regelmatig geconfronteerd met onzekerheden in verband met juridische geschillen. De ondernemer moet daarbij keuzes maken over het al dan niet opnemen van een voorziening in de jaarrekening, over de waardering van de voorziening en ...
Han Scholten, Dick van Offeren
doaj +3 more sources
Assessment of normal anal sphincter anatomy using transanal ultrasonography in healthy Korean volunteers: a retrospective observational study [PDF]
Journal of Yeungnam Medical Science, 2022 Background To date, there have been no studies on the normal anatomic values of the anal sphincter in healthy Koreans. Therefore, this study aimed to determine the normal anatomic values of transanal ultrasonography (TAUS).
Daeho Shon, Sohyun Kim, Sung Il Kang
doaj +1 more source
Economic costs of biological invasions in Ecuador: the importance of the Galapagos Islands [PDF]
NeoBiota, 2021 Biological invasions, as a result of human intervention through trade and mobility, are the second biggest cause of biodiversity loss. The impacts of invasive alien species (IAS) on the environment are well known, however, economic impacts are poorly ...
Liliana Ballesteros-Mejia +5 more
doaj +3 more sources
Frontiers in Ecology and Evolution, 2020 Invasive alien species (IAS) are known to be a major threat to biodiversity and ecosystem function and there is increasing evidence of their impacts on human health and economies globally. We undertook horizon scanning using expert-elicitation to predict
Jodey M. Peyton +49 more
doaj +1 more source
Baseline Distribution of Invasive Alien Species of Union concern [PDF]
, 2016 A current EU geographical distribution of spatial information for the 37 Invasive Alien Species (IAS) of Union concern (IAS Regulation 1143/2014) is set, based on the best available knowledge, resulting from an assessment of data aggregated through the ...
ADDAMO ANNA +6 more
core +1 more source
The woven endoBridge (WEB) for endovascular therapy of intracranial aneurysms : update of a systematic review with meta-analysis. [PDF]
, 2018 Endovascular treatment of wide-neck intracranial aneurysms (IAs) is challenging, especially in bifurcation location. The intra-saccular flow-disruptor Woven EndoBridge (WEB) offers a new concept of endovascular therapy for wide-neck IAs.
Armoiry, Xavier +5 more
core +3 more sources