Results 71 to 80 of about 200,273 (307)
Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39 [PDF]
This paper analyses accounting for financial instruments of STOXX 50 companies and compare them to the requirements of IAS 32 and IAS 39, before IFRS are mandatory in the European Union.
Lúcia Lima Rodrigues +1 more
core
Advanced Functional Materials, EarlyView.Permanent magnets derive their extraordinary strength from deep, universal electronic‐structure principles that control magnetization, anisotropy, and intrinsic performance. This work uncovers those governing rules, examines modern modeling and AI‐driven discovery methods, identifies critical bottlenecks, and reveals electronic fingerprints shared ...
Prashant Singh
wiley +1 more source
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
Binary matroids and local complementation [PDF]
, 2014 We introduce a binary matroid M(IAS(G)) associated with a looped simple graph G. M(IAS(G)) classifies G up to local equivalence, and determines the delta-matroid and isotropic system associated with G.
Traldi, Lorenzo
core +1 more source
Advanced Functional Materials, EarlyView.Dicarboxylate‐modified anionic hairy cellulose nanocrystals exhibit a high selectivity for dysprosium(III) over neodymium(III). This selectivity arises from disordered dicarboxylate cellulose “hairs” that enable cooperative ionic coordination, hydrogen bonding, and strain‐induced conformational shrinkage.
Roya Koshani +6 more
wiley +1 more source
IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties
SSRN Electronic Journal, 2012 In October 2008, the International Accounting Standards Board amended IAS 39 to allow banks to retroactively reclassify financial assets that previously were measured at fair value to amortized cost. By reclassifying financial assets, a bank can potentially avoid recognizing the unrealized fair value losses and thereby increase its income and ...
LIM, Chee Yeow +2 more
openaire +3 more sources
Derivatives Usage in Risk Management By Turkish Non-Financial Firms and Banks: A Comparative Study [PDF]
The purpose of this study to compare the previous research about how the nonfinancial companies listed in the Istanbul Stock Exchange (ISE) and deposit banks in Turkey have disclosed information regarding the usage of derivatives, and the accounting ...
Asli, Turel, Yakup, Selvi
core +1 more source
A macroscopic performance analysis of NASA’s northrop grumman RQ-4A [PDF]
, 2018 This work was partially funded by the Ministerio de Economia y Competitividad of Spain under Contract TRA2016-77012-R and by EUROCONTROL acting on behalf of the SESAR Joint Undertaking (the SJU) and the European Union as part of Work Package E in the ...
Barrado Muxí, Cristina +4 more
core +3 more sources
Advanced Functional Materials, EarlyView.AgCrP2S6 reveals a momentum‐indirect band edge (≈1.35 eV) and chain‐locked linear dichroism: the first direct transitions emerge at 1.6–1.8 eV for E||a. Resonant Raman and photoemission corroborate this assignment. In ACPS/graphene heterostructures, photocurrent turns on above ≈1.5 eV and follows the same polarization selection rules (anisotropy ≈0.53),
Oleksandr Volochanskyi +9 more
wiley +1 more source
The Effects of Financial Derivatives on Earnings Management and Market Mispricing
Gadjah Mada International Journal of Business, 2019 This study aims to examine the effects of financial derivatives on earnings management and market mispricing. A cross-country analysis was applied within the scope of four ASEAN (Association of Southeast Asian Nations) countries that comply with IAS 39 ...
Oktavia Oktavia +3 more
doaj +1 more source