Results 71 to 80 of about 200,745 (287)
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
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
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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
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
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s‐Orbital Mediated Metavalent Bonding Enables State‐Of‐The‐Art n‐Type AgBiSe2 Thermoelectrics
Advanced Functional Materials, EarlyView.Metavalent bonding (MVB) underpins the exceptional property portfolio of chalcogenides. Typical MVB solids are mainly found in p‐bonded systems. This work reveals that MVB can also be formed with s‐p orbital interactions upon forming a single‐electron σ‐bond, as exemplified in AgBiSe2.
Binrong Huang +13 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
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
Hybrid Nanofibers for Multimodal Accelerated Wound Healing
Advanced Healthcare Materials, EarlyView.Fabrication of wound healing scaffolds based on biocompatible nanofibers. Nanofibers offering high surface area, flexibility, and biocompatibility significantly improved the healing outcome in vivo. Histological, immunological, and anti‐inflammatory markers are noticeably better in treated wounds.
Viraj P. Nirwan +15 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