Results 11 to 20 of about 33,658 (230)
Tropospheric nitrogen dioxide column retrieval from ground-based zenith–sky DOAS observations [PDF]
Atmospheric Measurement Techniques, 2015 We present an algorithm for retrieving tropospheric nitrogen dioxide (NO2) vertical column densities (VCDs) from ground-based zenith–sky (ZS) measurements of scattered sunlight.
F. Tack +8 more
doaj +1 more source
Lobbying on the IASB Standards: An analysis of the Lobbyists’ Behaviour over Period 2006–2014
Copernican Journal of Finance & Accounting, 2015 The paper investigates whether there is any significant difference in lobbying behaviour on the IASB’s projects depending on the type of a project. In particular, we scrutinise the differences in number of comments letters received for: (a) major vs ...
David Procházka
doaj +1 more source
Remote Sensing, 2021 The nationwide lockdown due to the COVID-19 pandemic in 2020 reduced industrial and human activities in China. In this study, we investigate atmospheric carbon monoxide (CO) concentration changes during the lockdown from observations at the surface and ...
Minqiang Zhou +5 more
doaj +1 more source
A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor
Tourism & Management Studies, 2015 A contabilização dos ativos por impostos diferidos é diferente, consoante se usem as normas do International Accounting Standards Board (IASB) ou as do Financial Accounting Standards Board (FASB), apesar das diversas tentativas de convergência. Assim,
Patrícia A. Marrinhas da Costa +1 more
doaj +1 more source
Competência, 2014 Este artigo tem por objetivo identificar as principais semelhanças e diferenças, após as alterações introduzidas nas normas brasileiras, pela alteração da Lei das Sociedades por Ações, pela Lei nº 11.638/07 e pela Lei nº 11.941/09, em relação ...
Paulo Schmidt +2 more
doaj +1 more source
Kanttekeningen bij de RJ- en IASB-voorschriften inzake de waardering van ‘zekere’ latente belastingvorderingen [PDF]
MAB, 2012 De verwerking van winstbelasting in de (bedrijfseconomische, ook wel genoemd: vennootschappelijke of commerciële) jaarrekening is een technisch lastig en gecompliceerd vraagstuk. Belangrijk probleempunt bij deze verwerking is de waardering van de door
Peter Epe, Henk Langendijk
doaj +3 more sources
New approaches to the operative leasing accounting
Agricultural Economics (AGRICECON), 2010 : In 2009, the IASB and FASB started a public discussion and commenced work on a project referring to the recording of leasing in financial statements of companies using the International Accounting Standards for reporting.
Patrik SVOBODA
doaj +1 more source
A simple and versatile cloud-screening method for MAX-DOAS retrievals [PDF]
Atmospheric Measurement Techniques, 2014 We present a cloud-screening method based on differential optical absorption spectroscopy (DOAS) measurements, more specifically using intensity measurements and O4 differential slant-column densities (DSCDs). Using the colour index (CI), i.e.
C. Gielen +10 more
doaj +1 more source
Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets [PDF]
, 2009 This article was submitted to and presented at the 32nd European Accounting Association Annual Conference.Design: Normative, conceptually based. Purpose: The paper presents asset recognition criteria based on the idea that an asset should be functional,
El-Tawy, N, Tollington, T
core +1 more source
Remote Sensing, 2022 A method is developed that removes a priori information from remotely sensed atmospheric state profiles. This consists of a Wiener deconvolution, whereby the required cost function is obtained from the complete data fusion framework.
Arno Keppens +5 more
doaj +1 more source