Integrated information about the multifaceted performance of the entity [PDF]
, 2010 The objective of the paper is to present a proposal concerning the scope and structure of information made available to external users about various aspects of business entities' performance, as well as to ascertain if the largest Polish listed companies
Kabalski, Przemysław
core +2 more sources
MAX-DOAS observations of aerosols, formaldehyde and nitrogen dioxide in the Beijing area: comparison of two profile retrieval approaches [PDF]
Atmospheric Measurement Techniques, 2015 A 4-year data set of MAX-DOAS observations in the Beijing area (2008–2012) is analysed with a focus on NO2, HCHO and aerosols. Two very different retrieval methods are applied.
T. Vlemmix +9 more
doaj +1 more source
Joint ventures in de jaarrekening [PDF]
MAB, 2009 Naar verwachting zal de International Accounting Standards Board (IASB) begin 2010 een nieuwe standaard publiceren over de verslaggeving van gezamenlijke regelingen (joint arrangements), inclusief joint ventures.
Egbert Eeftink, Ronald De Feijter
doaj +3 more sources
Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions [PDF]
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2014 This paper analyzes the International Accounting Standards Board (IASB) Agenda for the period 2012- 2015 from two points of views. The first one includes a detailed quantitative and qualitative analyze of the respondents opinion about IASB 2011 Agenda Consultation and the second one provide some comments about the topics included in the IASB future ...
openaire +1 more source
Cross-field flow and electric potential in a plasma slab [PDF]
Annales Geophysicae, 2013 We consider cross-field plasma flow inside a field-aligned plasma slab embedded in a uniform background in a 1-dimensional geometry. This situation may arise, for instance, when long-lasting reconnection pulses inject plasma into the inner ...
J. De Keyser, M. Echim, M. Roth
doaj +1 more source
Ionospheric feedback effects on the quasi-stationary coupling between LLBL and postnoon/evening discrete auroral arcs [PDF]
Annales Geophysicae, 2008 We discuss a model for the quasi-stationary coupling between magnetospheric sheared flows in the dusk sector and discrete auroral arcs, previously analyzed for the case of a uniform height-integrated Pedersen conductivity (ΣP).
M. M. Echim +3 more
doaj +1 more source
Modelling the fair value of annuities contracts: the impact of interest rate risk and mortality risk [PDF]
, 2006 The purpose of this paper is to analyze the problem of the fair valuation of annuities contracts. The market consistent valuation of these products requires a pricing framework which includes the two main sources of risk affecting the value of the ...
Ballotta, L., Esposito, G., Haberman, S.
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Ny regnskapsstandard for leasing
Magma, 2016 Etter mange års arbeid med ulike utkast har International Accounting Standards Board (IASB) endelig utgitt en ny standard for leieavtaler som vil gjelde fra 2019.
Lars Ragnar Vigdel
doaj +1 more source
Monopolar and bipolar auroral electric fields and their effects [PDF]
Annales Geophysicae, 2010 Most of the high-altitude auroral electric fields observed by CLUSTER can be classified into monopolar and bipolar structures. The observations associate monopolar electric fields with polar cap boundary arcs, while bipolar fields tend to be linked to
J. De Keyser, R. Maggiolo, M. Echim
doaj +1 more source
A Evolução do IASC para o IASB e os Desafios Enfrentados
Revista Contabilidade & Finanças, 2014 Este artigo apresenta uma revisão dos principais desenvolvimentos e marcos na evolução do International Accounting Standards Committee (IASC), seguida pela evolução do International Accounting Standards Board (IASB).
Stephen A. Zeff
doaj +1 more source