Results 41 to 50 of about 12,190 (300)

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
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +3 more sources

Evaluation of subcutaneous implantable cardioverter-defibrillator performance in patients with ion channelopathies from the EFFORTLESS cohort and comparison with a meta-analysis of transvenous ICD outcomes

Heart Rhythm O2, 2020
Background: The subcutaneous implantable cardioverter-defibrillator (S-ICD) is an alternative to conventional transvenous ICD (TV-ICD) therapy to reduce lead complications.
Pier D. Lambiase, MBChB, PhD, FHRS, Lars Eckardt, MD, Dominic A. Theuns, PhD, Timothy R. Betts, MD, Andreas L. Kyriacou, MBChB, FRCP, PhD, CCDS, Elizabeth Duffy, MS, Reinoud Knops, MD, PhD, CCDS   +6 more
doaj   +1 more source

Herclassificatie van financiële activa [PDF]

MAB, 2010
Onder invloed van de kredietcrisis en na politieke druk vanuit de Europese Unie heeft de IASB in oktober 2008 en binnen zeer korte tijd een amendement doorgevoerd op de International Financial Reporting Standard (IFRS) over financiële instrumenten ...
Bert-Jan Bout, Ralph Ter Hoeven
doaj   +3 more sources

Integrated Application of IAS 38 and IAS 39 in the recognition and subsequent Measurement of intangibles for SMEs in Colombia

Mundo Fesc
International Accounting Standards (IAS) 38 and 39 are fundamental for the recognition and measurement of intangible assets and financial instruments, respectively.
Gonzalo A. Rodríguez-Cañas
doaj   +1 more source

Interrogating the immune landscape of microsatellite stable RAS‐mutated colon cancer

Molecular Oncology, EarlyView.
COLOSSUS project RAS‐mutated MSS colon cancer study explored transcriptomics and immune cell density by immunohistochemistry (IHC), Immunoscore (IS), ISIC/TuLIS scores, mutation counts, and detected different prevalences but similar microenvironment composition across immune markers with clinical relevance for future immunotherapy combination ...
Rodrigo Dienstmann, Eduardo García‐Galea, Alice O'Farrell, Zak Kinsella, Maxime Meylan, Florent Petitprez, Ingrid Arijs, Tom Venken, Hari Ps, Adrian Lärkeryd, Ian Miller, Janick Selves, Nadja Meindl‐Beinker, Fiorella Ruiz‐Pace, Elena Élez, Raquel Comas‐Navarro, Frank Lincoln, Dirk Fey, Gift Nyamundanda, Aoife Nolan, Joern Lewin, Raquel Perez‐Lopez, Jonathan Briody, Kathleen Bennett, Walter Kolch, David Matallanas, Alexander Kel, Enrique Arenas, Joaquín Arribas, Bart Ghesquière, Josep Tabernero, Julie Meilleroux, Deborah McNamara, Ray McDermott, Marvin Lim, Mary O'Reilly, Brian Bird, Lisa Stack, Lucia Moloney, Patrick Morris, Keith Egan, Maciej Milewski, Lars Scheuer, Joachim Behringer, Georg Bolz, Ramon Salazar, Cristina Santos, Andrea Ruiz, Orla Casey, Verena Murphy, Matthias Ebert, Livio Trusolino, Diether Lambrechts, Anguraj Sadanandam, Catherine Sautès‐Fridman, Jochen Prehn, Paolo Nuciforo, Jacques Fieschi, Florence Monville, Darran O'Connor, Wolf Fridman, Annette Byrne   +61 more
wiley   +1 more source

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
openaire   +1 more source

IMPDH inhibition enhances cytarabine efficacy in SAMHD1‐expressing leukaemia cells via guanine nucleotide depletion

Molecular Oncology, EarlyView.
Cytarabine is a key therapy for acute myeloid leukaemia (AML), but its efficacy is limited by the dNTPase SAMHD1, which hydrolyses its active metabolite. Screening nucleotide biosynthesis inhibitors revealed that IMPDH inhibitors selectively sensitise SAMHD1‐proficient AML cells to cytarabine.
Miriam Yagüe‐Capilla, Christopher Dirks, Caroline Eiden, Sonja K. Fesenmayer, Femke M. Hormann, Yolande Klootsema, Ingrid Lilienthal, Si Min Zhang, Nikolas Herold, Sean G. Rudd   +9 more
wiley   +1 more source

On hedge effectiveness assessment under IFRS 9

Audit Financiar, 2018
IFRS 9 has introduced certain radical changes to the hedge effectiveness assessment criteria of IAS 39 for entities desirous of availing hedge accounting.
Jatinder Pal Singh
doaj   +1 more source