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Deep Shape Features for Predicting Future Intracranial Aneurysm Growth
Frontiers in Physiology, 2021 Introduction: Intracranial aneurysms (IAs) are a common vascular pathology and are associated with a risk of rupture, which is often fatal. Aneurysm growth is considered a surrogate of rupture risk; therefore, the study aimed to develop and evaluate ...
Žiga Bizjak +2 more
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Lung India, 2022 Introduction: Cystic fibrosis (CF) remains under-diagnosed in Pakistan. CF population has increased tendency for Pseudomonas aeruginosa (Pa) infection and it is one of the leading causes of mortality. Utilizing inhaled antibiotics (IAs) for the treatment
Danish Abdul Aziz +3 more
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CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING [PDF]
Annals of the University of Oradea: Economic Science, 2013 : Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear?
Chis Anca Oana, Danescu Tatiana, ,
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Polityki Europejskie, Finanse i Marketing, 2023 The aim of the research was to identify the financial consequences of introducing IFRS 9 in a leading commercial bank in Poland. The research period was six years and covered the years 2015-2020.
Sławomir Juszczyk +4 more
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IAS 39 – ur ett analytikerperspektiv [PDF]
, 2005 Bakgrund och problem: Från och med 2005 införs IAS 39 i Sverige. Standardens införande innebär en stor förändring av redovisningen, då värdering till verkligt värde införs för många finansiella instrument. IAS 39 är också den IFRS-standard som är mest
Johansson, Andreas, Bengtsson, Daniel
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Accounting for electricity derivatives under IAS 39 [PDF]
Journal of Derivatives & Hedge Funds, 2007 This paper analyses the impact of accounting rules on the accounting for hedges with energy derivatives in the context of the launch of MIBEL Derivatives Market. Specifically, the key questions of accounting for nonfinancial derivatives raised by IAS 39, following the mandatory adoption of IFRS in Europe, are described. Under certain conditions, IAS 39
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Accounting treatment of currency options [PDF]
Bankarstvo, 2016 Currency options are often used to mitigate currency risk resulting from corporate activities. Their implementation can be complex, and there could be problems if the essential elements and principles are not fully understood.
Prošić Danica
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ACCOUNTING FOR OPTIONS AND ANALYSIS OF USE OF OPTION COMBINATION STRATEGIES
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2016 The article deals with problems of accounting for options in Ukraine, namely: value expression of initial cost of options, their revaluation, accounting of premiums, financial assets and financial liabilities and variation margin.
I. Derun
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Derivaten in de jaarrekening [PDF]
MAB, 2013 De regels voor de verslaggeving van derivaten zijn complex en komen voort uit een aantal compromissen uit het verleden. De nieuwe standaard IFRS 9 die IAS 39 vervangt, maakt voor een aantal gevallen deze verslaggeving eenvoudiger.
Jan De Vries
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Mundo FescInternational Accounting Standards (IAS) 38 and 39 are fundamental for the recognition and measurement of intangible assets and financial instruments, respectively.
Gonzalo A. Rodríguez-Cañas
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