Results 51 to 60 of about 33,658 (230)

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Accounting for the recognition of information as an asset [PDF]

, 2011
Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has ...
Abdel-Kader, M, El Tawy, NAH
core  

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

High-resolution mapping of the NO₂ spatial distribution over Belgian urban areas based on airborne APEX remote sensing [PDF]

Atmospheric Measurement Techniques, 2017
We present retrieval results of tropospheric nitrogen dioxide (NO2) vertical column densities (VCDs), mapped at high spatial resolution over three Belgian cities, based on the DOAS analysis of Airborne Prism EXperiment (APEX) observations.
F. Tack, A. Merlaud, M.-D. Iordache, T. Danckaert, H. Yu, C. Fayt, K. Meuleman, F. Deutsch, F. Fierens, M. Van Roozendael   +9 more
doaj   +1 more source

An artifact based approach to the accounting recognition of assets, particularly intangible assets [PDF]

, 2009
The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological focus is upon revisions to the definition of an asset.
El-Tawy, N, Tollington, T
core  

Reflections on the Revision of the IASB Framework by EAA Academics [PDF]

Abacus, 2009
The paper has been developed as part of the deliberations of the European Accounting Association Financial Reporting Standards Committee (EAA FRSC) on the IASB Conceptual Framework project. Members of the EAA FRSC are—in alphabetical order—Graeme Dean (The University of Sydney), Lisa Evans (University of Stirling), Gunther Gebhardt (Chair, Goethe ...
Dean, G, Gebhardt, G, Peasnell, K V
openaire   +1 more source

Australian Listed Entities’ Preparedness for Mandatory Reporting and Assurance of Climate‐related Disclosures

Abacus, EarlyView.
Australian listed entities face mandatory climate‐related reporting and assurance requirements, to be contained in annual reports, for reporting periods from January 2025. Our study assesses the preparedness of listed entities on the Australian Stock Exchange to meet these requirements by examining their disclosures in annual reports between 2018 and ...
Roger Simnett, Yun (Hazel) Tan, Jean You, Shan Zhou   +3 more
wiley   +1 more source

Modelling stratospheric composition for the Copernicus Atmosphere Monitoring Service: multi-species evaluation of IFS-COMPO Cy49 [PDF]

Geoscientific Model Development
The daily analyses and forecasts of atmospheric composition delivered by the Copernicus Atmosphere Monitoring Service (CAMS) are produced by the ECMWF Integrated Forecasting System configured for COMPOsition (IFS-COMPO).
S. Chabrillat, S. Rémy, Q. Errera, V. Huijnen, C. Bingen, J. Debosscher, F. Hendrick, S. Metzger, A. Mora, A. Mora, D. Minganti, M. Op de beek, L. Reisenfeld, J. E. Williams, H. Eskes, J. Flemming   +15 more
doaj   +1 more source

Metrology of ground-based satellite validation: co-location mismatch and smoothing issues of total ozone comparisons [PDF]

Atmospheric Measurement Techniques, 2015
Comparisons with ground-based correlative measurements constitute a key component in the validation of satellite data on atmospheric composition. The error budget of these comparisons contains not only the measurement errors but also several terms
T. Verhoelst, J. Granville, F. Hendrick, U. Köhler, C. Lerot, J.-P. Pommereau, A. Redondas, M. Van Roozendael, J.-C. Lambert   +8 more
doaj   +1 more source

Accounting quality under IFRS during stressed volatility: an examination of UK banks [PDF]

, 2013
This paper examines whether accounting quality is maintained for UK banks that report under the IFRS accounting standards during times of stressed market price volatility.
Baddevithana, Tanuja Dominick, Stojanovic, Aleksandar   +1 more
core