Sustainability and Financial Accounting: a Critical Review on the ESG Dynamics. [PDF]
Environ Sci Pollut Res Int, 2022 Tettamanzi P, Venturini G, Murgolo M.
europepmc +1 more source
Lee-Carter goes risk-neutral: an application to the Italian annuity market [PDF]
, 2005 We consider a class of stochastic intensities of mortality that generalizes the model proposed by Lee and Carter (1992), allowing general diffusions to drive the mortality time-trend.
Biffis, E., Denuit, M.
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INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION [PDF]
In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation.
Ana-Maria Pascu, Andreea Vasiliu
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IAS 23 Borrowing Costs - A Closer Look [PDF]
The International Accounting Standards Committee issued the the International Accounting Standard 23, Borrowing Costs. The objective of IAS 23 is to prescribe the accounting treatment for borrowing costs.
Muthupandian, K S
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An Introduction to International Financial Reporting Standards [PDF]
In this article an exposure is given on the basics of International Financial Reporting Standards (IFRS).International Financial Reporting Standards, IASB, IASC ...
Muthupandian, K S
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Alternative Performance Measures: A Structured Literature Review of Research in Academic and Professional Journals. [PDF]
Schmalenbach Z Betriebswirtsch Forsch, 2022 Herr SB, Lorson P, Pilhofer J.
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Experimental and Theoretical Study of the Kinetics of the CH3 + HBr → CH4 + Br Reaction and the Temperature Dependence of the Activation Energy of CH4 + Br → CH3 + HBr. [PDF]
J Phys Chem A, 2023 Bedjanian Y, Szabó P, Lendvay G.
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IASB FRAMEWORK REGARDING THE HARMONIZATION OF FINANCIAL STATEMENTS [PDF]
Annals of the University of Petrosani: Economics, 2011 Accounting harmonization has imposed on a certain stage of economic and social development, as a practical necessity, seeking coordination based on uniform standards of accounting work. The purpose of this paper is to highlight the importance of general accounting framework for harmonization financial statements aiming to be a starting point for ...
Nicoleta-Cornelia Bran (Stan) +2 more
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The emergence of COVID-19 over-concern immediately after the cancelation of the measures adopted by the dynamic zero-COVID policy in China. [PDF]
Front Public Health, 2023 Hao F +7 more
europepmc +1 more source
THE GLOBAL FINANCIAL CRISIS AS INCENTIVE FOR ENHANCING ASSURANCE FOR FINANCIAL REPORTING [PDF]
The article aims to analyze world-wide financial crisis’ impact and implications asregards assurance for financial reporting, starting with and comparing reactions of internationalaccounting and audit professional organizations, as regards possible ...
Monica Buga (Stancu) +2 more
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