Results 61 to 70 of about 1,521,326 (285)

Before IAS 39, Now IFRS 9: New Challenges for Financial Accountants

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2017
In this paper we will resume the main differences between the application of IFRS 9 «Financial Instruments» to be imperatively implemented in Peru since the commencement of the exercise 2018 with regards to the current IAS 39 «Financial Instruments ...
Daniela del Pilar Rodríguez Díaz
doaj  

Ontology‐Aligned Structuring and Reuse of Multimodal Materials Data and Workflows Toward Automatic Reproduction

Advanced Engineering Materials, EarlyView.
Reproduction of stacking fault energy calculations from literature with a semi‐automated large language model‐assisted extraction procedure: extraction of simulation protocol, atomistic structures, computational parameters, and reported results, ontology alignment, knowledge graph construction and, finally, recomputation forvalidation.
Sepideh Baghaee Ravari, Abril Azocar Guzman, Sarath Menon, Stefan Sandfeld, Tilmann Hickel, Markus Stricker   +5 more
wiley   +1 more source

Simulation of Impacts of Changing in the International Standard of Financial Instruments (IFRS 9) in the Major Brazilian Banks

Revista Sociedade, Contabilidade e Gestão, 2013
This article aimed to verify the impact of changes in the net profit and their respective volatilities resulting from changes of the international standard of financial instruments, from IAS 39 to IFRS 9, in regard to aspects: (i) the future change in ...
Samir Sayed, Ênio Bonafé Mendonça de Souza, Jorge Andrade Costa, Gustavo Raldi Tancini   +3 more
doaj  

Banking accounts volatility induced by IAS 39: A simulation model applied to the French case. [PDF]

La décision de l’Union européenne d’adopter les normes IAS pour l’ensemble de ses membres, avait été fortement contestée par les banques européennes.
Ben Hamida, Nessrine
core  

Toward Full Interoperability in Materials Science: Integrating Workflows With Knowledge Graphs

Advanced Engineering Materials, EarlyView.
The connection of conceptual workflow design, portable execution, and ontology‐based semantics leading to provenance‐rich knowledge graphs are main contributors to interoperability in materials science and a prerequisite to AI‐assisted orchestration and for interoperable Materials Acceleration Platforms.
Jan Janssen, Osamu Waseda, Bernd Bayerlein, Simon Stier, Steffen Brinckmann, Abril Azócar Guzmán, Sarath Menon, Matthias A. Popp, Jesper R. Pedersen, Ivano E. Castelli, Jörg Waitelonis, Wolfgang Wenzel, Jörg Neugebauer, Jörg Schaarschmidt, Tilmann Hickel   +14 more
wiley   +1 more source

HEDGE ACCOUNTING WITHIN IAS 39 [PDF]

This work proposes an accounting calculation scheme for hedging swaps based on the requirements listed under International Accounting Statement (IAS) 39.
Canpolongo, Francesca, Bichisao, Guido, Rossi, Alessandro   +2 more
core  

Electrostatic Superlattices Beyond 1:1 Stoichiometry

Advanced Functional Materials, EarlyView.
Polymer‐mediated charge regulation drives two hierarchical routes to higher‐stoichiometry nanoparticle superlattices. Tuning the polymer's molecular weight promotes progressive interstitial filling, transforming ZnS into the fully occupied CaF2${\rm CaF}_2$ lattice. Exchanging polymer assignment between large and small nanoparticles instead breaks CsCl
Binay P. Nayak, Prapti Kakkar, Wesley P. Korba, Honghu Zhang, Wenjie Wang, Surya K. Mallapragada, Alex Travesset, David Vaknin   +7 more
wiley   +1 more source

Photo‐Switchable Molecular Module Programming PET Biodegradation in Aquatic Environments

Advanced Functional Materials, EarlyView.
We address the plastic durability paradox by integrating an itaconic acid–derived pyrrolidone module into polymer backbones. Sunlight in water triggers Norrish Type I ring‐opening and hydrophilization, enabling rapid biodegradation into nontoxic minerals.
Mohammad Asif Ali, Jixin Zheng, Satoshi Wakai, Jie Liu, Hidetaka Nomaki, Misato Tsukatani, Noriyuki Isobe, Jingcheng Sang, Yuriko Aoki, Hideo Okamura, Daisuke Sasaki, Chiaki Ogino, Yuzo Yamazaki, Takashi Nishikaze, Kenji Takada, Maiko K. Okajima, Tatsuo Kaneko   +16 more
wiley   +1 more source

Contabilização de títulos e valores mobiliários: uma comparação entre as normas brasileiras, do FASB e do IASB Accounting treatment of debt and equity securities: a comparison among brazilian, FASB and IASB standards

Revista Contabilidade & Finanças, 2008
Em 2001, o Banco Central do Brasil emitiu a Circular 3.068, determinando a utilização do valor de mercado para avaliar os títulos e valores mobiliários.
Alceu Haruo Fuji
doaj   +1 more source

Accounting practices for financial instruments. How far are Portuguese companies from IAS? [PDF]

The purpose of this study is to analyse the current accounting practices for financial instruments by Portuguese companies and compare them to the measurement, recognition and disclosure requirements stipulated in IAS 32 and 39.
Patricia Teixeira Lopes, Lucia Lima Rodrigues   +1 more
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