Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that
Holger Daske +2 more
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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
Probing Cellular Activity Via Charge‐Sensitive Quantum Nanoprobes
Advanced Materials, EarlyView.A new quantum sensing modality detects shifts in zero‐field splitting caused by charge rearrangement with diamond nanocrystals in response to cellular activity. These electric‐field‐driven effects provide an alternative to temperature‐based interpretations, enabling real‐time, single‐cell readout of inflammation.
Uri Zvi +16 more
wiley +1 more source
The balance between exceptional cases and the risk of fake: an ever present theme [PDF]
, 2018 The purpose of this paper is to show that the false in the budget is due to false accounting and not false ...
Bianchi, M
core +1 more source
Crystal Engineering of Reticular Materials for Gas‐ and Liquid‐Phase Hydrocarbon Separation
Advanced Materials, EarlyView.Crystal engineering enables systematic study of structure/function relationships as exemplified by pore engineering of reticular sorbents, including porous coordination networks and covalent organic frameworks. This review assesses such studies applied across the full scope of industrially relevant hydrocarbon separations to provide insight into how ...
Xia Li +2 more
wiley +1 more source
Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange [PDF]
This paper analyzes the determinants of disclosure level in the accounting for financial instruments of Portuguese listed companies. We have constructed an index of disclosure based on IAS 32 and 39 disclosure requirements and computed the index score ...
Lúcia Lima Rodrigues +1 more
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The role and current status of IFRS in the completion of national rules: Evidence from Greece [PDF]
, 2017 Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law.
Tsalavoutas, Ioannis
core +1 more source
Spectral Tuning of Hyperbolic Shear Polaritons in Monoclinic Gallium Oxide via Isotopic Substitution
Advanced Materials, EarlyView.Spectral tuning of highly directional hyperbolic shear polaritons is realized via isotopic substitution of 16O to 18O in monoclinic β$\beta$‐phase gallium oxide. A red‐shift of almost 40 cm−1 is experimentally demonstrated with near‐field imaging, corroborated by the permittivity change extracted from far‐field experiments and density functional theory.
Giulia Carini +28 more
wiley +1 more source
ISSUES ABOUT THE EVALUATION OF THE FINANCIAL INSTRUMENTS AND TAX IMPLICATIONS [PDF]
Strategii Manageriale, 2014 Accounting assessment is a process with tax implications on accounting figures. In fact, when it comes to evaluation, we need to clarify exactly what is being refered to: it s about the individual assessment of an asset or liability, or about the global ...
Camelia-Catalina, MIHALCIUC +2 more
doaj
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.
Lucia Lima Rodrigues +1 more
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