Results 21 to 30 of about 33,658 (230)

Differentiating brand assets from goodwill assets: the artefact based approach to the accounting recognition of marketing related assets [PDF]

, 2008
This article was submitted to and presented at the Canadian Academic Accounting Association (CAAA) Annual Conference.The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological ...
El-Tawy, N, Tollington, T
core   +1 more source

Critical Analysis on the Amendments Discussed, Concerning Changes in Accounting Estimates

Studies in Business and Economics, 2019
In this article, our main aim is to bring in discussion some of the most controversial points debated along the time on the use of the accounting estimates in financial reporting. More important, we have referred to the Exposure Draft recently closed for
Burcă Valentin, Nicolăescu Cristina, Drăguţ Daniel   +2 more
doaj   +1 more source

Principles verses Rules-Based Accounting Standards’ Application in Fiji: An Overview of the Literature [PDF]

International Journal of Management, Accounting and Economics, 2019
The emerging economies differ significantly in terms of the size, structure, capabilities of the accounting institutes and regulatory bodies. The difference in the organizational culture in the emerging economies to that of a developed economy raises ...
Mohammed Azam, Jai Chandra (Late)
doaj  

Accounting quality and the adoption of IASB standards: portuguese evidence

Revista Contabilidade & Finanças, 2008
Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005.
Ana Isabel Morais, José Dias Curto
doaj   +1 more source

EnKF and 4D-Var data assimilation with chemical transport model BASCOE (version 05.06) [PDF]

Geoscientific Model Development, 2016
We compare two optimized chemical data assimilation systems, one based on the ensemble Kalman filter (EnKF) and the other based on four-dimensional variational (4D-Var) data assimilation, using a comprehensive stratospheric chemistry transport model (CTM)
S. Skachko, R. Ménard, Q. Errera, Y. Christophe, S. Chabrillat   +4 more
doaj   +1 more source

Understanding the variations and sources of CO, C₂H₂, C₂H₆, H₂CO, and HCN columns based on 3 years of new ground-based Fourier transform infrared measurements at Xianghe, China [PDF]

Atmospheric Measurement Techniques, 2023
Carbon monoxide (CO), acetylene (C2H2), ethane (C2H6), formaldehyde (H2CO), and hydrogen cyanide (HCN) are important trace gases in the atmosphere.
M. Zhou, M. Zhou, B. Langerock, P. Wang, C. Vigouroux, Q. Ni, C. Hermans, B. Dils, N. Kumps, W. Nan, M. De Mazière   +10 more
doaj   +1 more source

Global VOC emissions quantified from inversion of TROPOMI spaceborne formaldehyde and glyoxal data [PDF]

Atmospheric Chemistry and Physics
Volatile organic compounds (VOCs) are key precursors of tropospheric ozone and secondary organic aerosols, a major component of PM2.5, and several aromatic VOCs are toxic.
Y. Sfendla, T. Stavrakou, J.-F. Müller, G.-M. Oomen, B. Opacka, T. Danckaert, I. De Smedt, C. Lerot   +7 more
doaj   +1 more source

Comparison of the ensemble Kalman filter and 4D-Var assimilation methods using a stratospheric tracer transport model [PDF]

Geoscientific Model Development, 2014
An ensemble Kalman filter (EnKF) assimilation method is applied to the tracer transport using the same stratospheric transport model as in the four-dimensional variational (4D-Var) assimilation system BASCOE (Belgian Assimilation System for Chemical ...
S. Skachko, Q. Errera, R. Ménard, Y. Christophe, S. Chabrillat   +4 more
doaj   +1 more source

Internal lobbying at the IASB [PDF]

Journal of Accounting and Public Policy, 2016
This study adds to prior work on the production of accounting rules (Francis, 1987; Nobes, 1992; Brown and Feroz, 1992; Saemann, 1995; Pong and Whittington, 1996; Kwok and Sharp, 2005; Bhimani, 2008; Ramanna, 2008; Stenka and Taylor, 2010; Giner and Arce, 2012; Jorissen et al., 2012, 2013) by analysing the social psychology of standard setters.
openaire   +1 more source

De Odyssee van Hans Hoogervorst en de zijnen; hoe de politieke kliffen te omzeilen [PDF]

MAB, 2013
De International Accounting Standards Board (IASB) heeft onlangs zijn koperen jubileum gevierd. Op 1 september 2001 nam de IASB de verantwoordelijkheden over van zijn voorganger het International Accounting Standards Committee (IASC) waarna dit ...
Ralph Ter Hoeven
doaj   +3 more sources