Results 81 to 90 of about 33,658 (230)

FASB and IASB Harmonization of Leases

Journal of Business and Economics, 2015
Abstract is available to download.
Morgan, Robert G., Pointer, Martha M., Berg, Gary G.   +2 more
openaire   +2 more sources

New Climatology of Martian Water Vapor Column Abundance Derived From NOMAD LNO Nadir Observations Over Martian Years 34–38

Journal of Geophysical Research: Planets, Volume 131, Issue 4, April 2026.
Abstract We present a new climatology of Martian water vapor column abundance derived from nadir dayside observations made by the Nadir and Occultation for MArs Discovery (NOMAD) instrument suite as part of the ExoMars Trace Gas Orbiter (TGO) mission. H2O vertical column densities are retrieved by applying an Optimal Estimation inversion scheme to the ...
F. Hendrick, S. Robert, I. Thomas, S. Aoki, F. Daerden, L. Trompet, L. Neary, J. Erwin, Y. Willame, A. Piccialli, Z. Flimon, B. Ristic, M. R. Patel, G. Bellucci, M. A. López‐Valverde, M. D. Smith, A. C. Vandaele   +16 more
wiley   +1 more source

Preoperatif Analjezik İlaçların ve Kombinasyonlarının, İrreversibl Pulpitisli Mandibular Molar Dişlerde İnferior Alveoler Sinir Blok Anestezisi Başarısına Etkisi: Klinik Araştırma

Selcuk Dental Journal, 2019
Amaç: İnferior alveolar sinir bloğu (İASB), mandibular molar dişlerin endodontik tedavisi için en sık kullanılan anestezi tekniğidir, fakat irreversibl pulpitisli hastalarda İASB anestezi başarısı önemli derecede azalmaktadır.
Arslan Terlemez, Funda Kont Çobankara
doaj   +1 more source

Validation of TROPOMI and WRF-Chem NO₂ across seasons using SWING+ and surface observations over Bucharest [PDF]

Atmospheric Chemistry and Physics
Nitrogen oxides (NOx) are key pollutants involved in ozone and particulate matter formation, with strong spatial variability near urban sources. Accurate monitoring of tropospheric nitrogen dioxide (NO2) is essential for air quality management and relies
A. Pasternak, J.-F. Müller, C. Poraicu, A. Merlaud, F. Tack, T. Stavrakou   +5 more
doaj   +1 more source

The impact of valuation rules for intangible assets in Japanese and German accounts of listed companies : [Version April 2003] [PDF]

, 2003
Intangible assets as goodwill, licenses, research and development or customer relations become in high technology and service orientated economies more and more important.
D'Arcy, Anne, Mori, Michiyo, Roßbach, Christine   +2 more
core  

Análisis comparativo entre el marco conceptual para la información financiera del IASB y el marco conceptual para la elaboración de información financiera prospectiva

Contabilidad y Auditoría, 2014
El presente trabajo tiene como objetivo mostrar paralelamente los principales elementos del marco conceptual para la información financiera del IASB y los del marco conceptual para la información financiera prospectiva, resaltando que el segundo guarda ...
María Angélica Farfan Lievano
doaj  

Weekly derived top-down volatile-organic-compound fluxes over Europe from TROPOMI HCHO data from 2018 to 2021 [PDF]

Atmospheric Chemistry and Physics
Volatile organic compounds (VOCs) are key precursors of particulate matter and tropospheric ozone. Although the terrestrial biosphere is by far the largest source of VOCs into the atmosphere, the emissions of biogenic VOCs remain poorly constrained at ...
G.-M. Oomen, J.-F. Müller, T. Stavrakou, I. De Smedt, T. Blumenstock, R. Kivi, M. Makarova, M. Palm, A. Röhling, Y. Té, C. Vigouroux, M. M. Friedrich, U. Frieß, F. Hendrick, A. Merlaud, A. Piters, A. Richter, M. Van Roozendael, T. Wagner   +18 more
doaj   +1 more source

Forslag til ny leasingstandard fra IASB

Magma, 2010
I artikkelen drøftes det nye forslaget til regnskapsføring av leasing utgitt av IASB august 2010 (ED/2010/9). IASB ønsker å oppheve skillet mellom operasjonell og finansiell leasing, og erstatte det med en bruksverdimodell (right-of-use model).
Harald S. Olsen
doaj   +1 more source

The role of the IASB and auditing standards in the aftermath of the 2008/2009 Financial Crisis [PDF]

This paper considers areas in which the regulation and enforcement of accounting standards, and auditing standards in particular, have contributed to the recent global financial crisis.
Ojo, Marianne
core   +1 more source

PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD [PDF]

The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for
Adriana Tiron Tudor, Alexandra Mutiu
core