Results 81 to 90 of about 12,190 (300)
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
Associations of Rheumatoid Arthritis Disease Activity With Frailty Over Five Years of Follow‐up
Arthritis Care &Research, EarlyView.Objective To evaluate whether rheumatoid arthritis (RA) disease activity is associated with frailty both in cross‐section and longitudinally. Methods Participants within the Veterans Affairs Rheumatoid Arthritis (VARA) registry enrolled from 2003 to 2022 were included.
Courtney N. Loecker +14 more
wiley +1 more source
Arthritis Care &Research, EarlyView.Objective Obesity, defined by body mass index (BMI) ≥30 kg/m2, is a risk factor for functional limitations in people with knee osteoarthritis (OA). However, function varies among such individuals. Our objective was to evaluate the implications of obesity subtypes on longitudinal patterns of physical functioning in people with or at risk for knee OA ...
Kristine Godziuk +7 more
wiley +1 more source
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 for financial instruments in the banking industry : [Version Juli 2002]
, 2002 Recent changes in accounting regulation for financial instruments (SFAS 133, IAS 39) have been heavily criticized by representatives from the banking industry.
Reichardt, Rolf +2 more
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Advanced Engineering Materials, EarlyView.Knowledge‐based atomistic workflows are presented for mechanical and thermodynamic properties. By coupling modular simulations with ontology‐aligned metadata and provenance, Fe case studies on elastic behavior, defects, thermal properties, and Hall–Petch strengthening reveal how FAIR, queryable, and reusable simulation data can be generated. Mechanical
Abril Azócar Guzmán +5 more
wiley +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 +1 more
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Designed Lewis Acid–Base Passivation for High Performance Perovskite Solar Cells
Advanced Functional Materials, EarlyView.ABSTRACT Silicon's high cost and long energy payback time remain major barriers to the global expansion of solar power. In contrast, metal–halide perovskites offer abundant, solution‐processable absorbers, and have achieved efficiencies of 25%–30%, positioning them as strong competitors to silicon.
Afna Manaf +4 more
wiley +1 more source
, 2003 Questo contributo argomenta l'opinione che le regole di hedge accounting proposte nello IAS 39 riflettono ragionevoli esigenze contabili ma non assicurano un utilizzo economico delle coperture finanziarie nelle imprese.
CONTI, CESARE
core
Advanced Healthcare Materials, EarlyView.We describe a microfluidic tumor‐stroma co‐culture model, engineered to resist collagen‐hydrogel contraction driven by fibroblast activity. Surface silanization with APTES covalently anchors the matrix to the chip, while Genipin crosslinking progressively increases stiffness and elasticity without harming cells. This supports >10 days of co‐culture and
Doriane Le Manach +4 more
wiley +1 more source