Results 71 to 80 of about 12,190 (300)
Early Clinical, Imaging, and Pathological Characteristics of SRPK3/TTN‐Digenic Myopathy
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective SRPK3/TTN‐digenic myopathy was recently established as a skeletal muscle myopathy caused by digenic inheritance. This study characterizes the early clinical presentation of SRPK3/TTN‐digenic myopathy in one previously reported and seven newly identified pediatric patients.
Rotem Orbach +23 more
wiley +1 more source
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Introduction/Objective Acute intracranial stenting during endovascular thrombectomy (EVT) for ischemic stroke requires intraprocedural antiplatelet therapy (APT) to maintain patency. However, the hemorrhagic risk of combining APT with intravenous thrombolysis (IVT) remains uncertain.
Aaron Rodriguez‐Calienes +75 more
wiley +1 more source
IAS 39, income smoothing, and pro-cyclicality: evidence from Hong Kong banks [PDF]
, 2016 Purpose: The purpose of this study is to investigate the impact of International Accounting Standard 39 (IAS 39) on income-smoothing activities and pro-cyclical behavior through loan loss provisions using a sample of Hong Kong banks.
Dunmore, Paul V. +2 more
core +1 more source
IAS 39 and biases in the risk perception of financial instruments [PDF]
, 2007 There is a wide variety of reporting choices when presenting and disclosing financial instruments under IFRS. Behavioral theory suggests that the label under which a financial instrument is presented affects the risk perception of investors. We analyze in an experimental setting how and why the reporting choices under IAS 39 and IFRS 7 affect an ...
Bischof, Jannis, Ebert, Michael
openaire +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
Arthritis Care &Research, EarlyView.Objective Sjögren's disease is an autoimmune disorder that can impact multiple organ systems, including the peripheral nervous system (PNS). PNS manifestations, which can exist concurrently, include mononeuropathies, polyneuropathies, and autonomic nervous system neuropathies.
Anahita Deboo +88 more
wiley +1 more source
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
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Verwerking en toelichting van kredietverliezen onder IFRS in de jaarrekening van Europese banken [PDF]
MAB, 2013 Bij de verwerking van kredietverliezen op basis van IFRS staat centraal op welk moment en voor welk bedrag een kredietverlies in de jaarrekening wordt verwerkt in de vorm van een zogenaamde voorziening voor kredietverliezen.
Kees Camfferman, Michiel Van Der Lof
doaj +3 more sources
Arthritis Care &Research, EarlyView.Objective Frailty occurs prematurely in rheumatoid arthritis (RA) and is associated with poor health outcomes. We compared the performance of four frailty instruments, including a pragmatic alternative measure using chair sit‐to‐stand (STS), and evaluated their abilities to predict poor health outcomes.
Kylie E. Riggles +14 more
wiley +1 more source
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 +3 more
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