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Development and internal validation of a 30-day readmission risk model for older adults using Swiss electronic health record data: a retrospective cohort study. [PDF]
BMC GeriatrSteiner LM +3 more
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Safety and Efficacy of the LVIS EVO Device for Stent-Assisted Coiling of Intracranial Aneurysms: A Systematic Review and Meta-Analysis. [PDF]
J Clin MedAlrasheed AS +5 more
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Epigenetic mechanisms linking the perinatal environment, the placenta, and maternal and child health outcomes: evidence for sexual dimorphism. [PDF]
Environ EpigenetHartwell HJ, Fry RC.
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The roles of radiomics and deep learning for automatic detection, stability assessment, and rupture risk prediction in intracranial aneurysms: a systematic review. [PDF]
Eur J Med ResYan C +5 more
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The Implementation of IAS 16 and IAS 41 at Andrew Peller Limited
Accounting Education, 2013This case asks students to play the role of Doug Grodeckie, Manager of Financial Reporting at Andrew Peller Limited (APL). Doug was asked to prepare a report analyzing Andrew Peller Limited's current tangible long-lived assets disclosures and making recommendations on how best to comply with International Accounting Standard (IAS) 16 Property, Plant ...
Pascale Lapointe-Antunes
exaly +2 more sources
IAS 41 and stock price informativeness
Asia-Pacific Journal of Accounting & Economics, 2018ABSTRACTWe investigate whether the adoption of International Accounting Standard 41: Agriculture influences firm-specific information flows capitalized into stock prices and thus affects stock price informativeness. Using a sample of IAS 41 adopters from countries that mandates IFRS in 2005 and the control samples of non-IAS 41 adopters, we find that ...
Audrey Wen-hsin Hsu +3 more
openaire +1 more source
2011
IAS 41 Agriculture ist ein industriespezifischer Standard, der die Bilanzierung von landwirtschaftlichen Tatigkeiten regelt und deren Darstellung im Abschluss festlegt. IAS 41 regelt unter anderem die Bilanzierung biologischer Vermogenswerte wahrend der Periode des Wachstums, des Ruckgangs, der Fruchtbringung und der Vermehrung sowie die Erstbewertung ...
Michael Buschhüter, Andreas Striegel
openaire +1 more source
IAS 41 Agriculture ist ein industriespezifischer Standard, der die Bilanzierung von landwirtschaftlichen Tatigkeiten regelt und deren Darstellung im Abschluss festlegt. IAS 41 regelt unter anderem die Bilanzierung biologischer Vermogenswerte wahrend der Periode des Wachstums, des Ruckgangs, der Fruchtbringung und der Vermehrung sowie die Erstbewertung ...
Michael Buschhüter, Andreas Striegel
openaire +1 more source
SSRN Electronic Journal, 2011
The purpose of this study is to analyze the theoretical aspects of IAS 41: Agriculture. Based on the results of several other empirical studies, it turns out that the adoption impact of IAS 41 is not as good as expected. In addition, rejection on IAS 41 are appear as it causes volatility of income and misleading on taxation-related decisions.
openaire +1 more source
The purpose of this study is to analyze the theoretical aspects of IAS 41: Agriculture. Based on the results of several other empirical studies, it turns out that the adoption impact of IAS 41 is not as good as expected. In addition, rejection on IAS 41 are appear as it causes volatility of income and misleading on taxation-related decisions.
openaire +1 more source