Results 11 to 20 of about 1,521,326 (285)

IAS 39 : Redovisning i en förändringsprocess

, 2006
Arbetsmarknaden utsätts för en ständigt pågående globalisering där informationsspridning blir av allt större betydelse. Europeiska Unionen har sedan 2002 beslutat att det gemensamma redovisningssystemet IFRS skall införas. Detta med syfte till att underlätta fortsatt globalisering för företagen inom EU.
Åberg, Kristin, Myrin, Malin, Lindström, Karin   +2 more
core   +4 more sources

IAS 39: Verbesserte Messung der Hedge-Effektivität [PDF]

, 2003
"In der Diskussion um die IAS 39 haben Hailer und Rump erläutert, dass der für das Hedge Accounting auf Basis der Dollar Offset Ratio angegebene Effektivitätsbeurteilungstest immer dann ungeeignet ist, wenn die Marktwertänderung sowohl im Grund- als auch im Sicherungsgeschäft gering ist.
Gürtler, Marc
openaire   +5 more sources

IAS 39: impact on integrated treasury systems. [PDF]

, 2007
This dissertation investigates how a move towards an integrated Internet-based treasury function could have a significant impact on the systems that have to support compliance with the requirements of the international accounting standard IAS 39.
Tosen, Graeme
core   +3 more sources

Sikringsbokføring fra IAS 39 til IFRS 9 [PDF]

, 2012
Master's thesis in ...
Fjermestad, Anders
openaire   +2 more sources

The Expected Impact of the Transition in Fair Value Accounting from International Accounting Standard No. (39) to Financial Reporting Standard No. (9) on the Level of Financial Statements and Reports: A Theoretical Analytical Study

المجلة الأردنية للعلوم التطبيقية-العلوم الانسانية, 2020
This study examined the expected impact of the transition in fair value accounting from IAS 39 to IFRS 9 on financial statements and reports. Using an analytical deductive approach based on documentary studies, it identified shortcomings in fair value ...
Jameel Al-Najjar
doaj   +1 more source

Horizon Scanning to Predict and Prioritize Invasive Alien Species With the Potential to Threaten Human Health and Economies on Cyprus

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, Angeliki F. Martinou, Angeliki F. Martinou, Angeliki F. Martinou, Tim Adriaens, Niki Chartosia, Paraskevi K. Karachle, Wolfgang Rabitsch, Elena Tricarico, Margarita Arianoutsou, Sven Bacher, Ioannis Bazos, Giuseppe Brundu, Elizabeth Bruno-McClung, Iris Charalambidou, Monica Demetriou, Marika Galanidi, Bella Galil, Rhian Guillem, Kypros Hadjiafxentis, Louis Hadjioannou, Margarita Hadjistylli, Jason Michael Hall-Spencer, Carlos Jimenez, Graham Johnstone, Periklis Kleitou, Periklis Kleitou, Demetris Kletou, Despina Koukkoularidou, Stalo Leontiou, Norbert Maczey, Nikolas Michailidis, John Owen Mountford, Athina Papatheodoulou, Oliver L. Pescott, Constantinos Phanis, Cristina Preda, Steph Rorke, Richard Shaw, Wojciech Solarz, Chris D. Taylor, Saso Trajanovski, Iakovos Tziortzis, Elli Tzirkalli, Elli Tzirkalli, Ahmet Uludag, Giovanni Vimercati, Konstantin Zdraveski, Argyro Zenetos, Helen E. Roy   +49 more
doaj   +1 more source

New accounting rules for the recognition and measurement of financial instruments: Some issues implied by the IFRS 9 [PDF]

Ekonomski Pogledi, 2015
Up until now accounting standards regarding financial instruments were changed several times. The latest change was the issuance of the IFRS 9 Financial instruments published for the purpose of simplifying the rules in its predecessor IAS 39 Financial ...
Knežević Goranka, Pavlović Vladan, Stevanović Simo   +2 more
doaj   +1 more source

Impactos da adoção das international financial reporting standards (IFRS) nos indicadores econômico-financeiros de instituições financeiras brasileiras

Revista Contemporânea de Contabilidade, 2021
O objetivo desta pesquisa é avaliar os impactos da adoção das IFRS (IAS 7, IAS 19, IAS 32 e IAS 39) nos indicadores econômico-financeiros de instituições financeiras brasileiras, por meio dos indicadores de solvência, estrutura patrimonial e de captação,
Thais Daneberg, Roberto Frota Decourt
doaj   +1 more source

Assessing the ecological and societal impacts of alien parrots in Europe using a transparent and inclusive evidence-mapping scheme [PDF]

NeoBiota, 2019
Globally, the number of invasive alien species (IAS) continues to increase and management and policy responses typically need to be adopted before conclusive empirical evidence on their environmental and socioeconomic impacts are available. Consequently,
Rachel L. White, Diederik Strubbe, Martin Dallimer, Zoe G. Davies, Amy J.S. Davis, Pim Edelaar, Jim Groombridge, Hazel A. Jackson, Mattia Menchetti, Emiliano Mori, Boris P. Nikolov, Liviu G. Pârâu, Živa F. Pečnikar, Tristan J. Pett, Luís Reino, Simon Tollington, Anne Turbé, Assaf Shwartz   +17 more
doaj   +3 more sources

Identification of Circulating Gene Expression Signatures of Intracranial Aneurysm in Peripheral Blood Mononuclear Cells

Diagnostics, 2021
Peripheral blood mononuclear cells (PBMCs) play an important role in the inflammation that accompanies intracranial aneurysm (IA) pathophysiology. We hypothesized that PBMCs have different transcriptional profiles in patients harboring IAs as compared to
Vincent M. Tutino, Haley R. Zebraski, Hamidreza Rajabzadeh-Oghaz, Muhammad Waqas, James N. Jarvis, Konrad Bach, Maxim Mokin, Kenneth V. Snyder, Adnan H. Siddiqui, Kerry E. Poppenberg   +9 more
doaj   +1 more source