Results 161 to 170 of about 56,467 (212)

Preparation and synergistic effect of aluminum hydroxide nanoplates on the fire resistance and thermal stability of the intumescent flame retardant epoxy composite. [PDF]

RSC Adv
Doanh TC, Thi NH, Nguyen HT, Oanh HT, Doan TD, Tuyen ND, Vu MT, Hoang MH.   +7 more
europepmc   +1 more source

Transcriptional Modulation in Grapevine by a Biostimulant Treatment for Improved Plant Resilience to Stress Events. [PDF]

Plants (Basel)
Mostacci A, Di Cosmo D, Incerti O, Ippolito A, De Miccolis Angelini RM, Sanzani SM.   +5 more
europepmc   +1 more source

Patient, family and clinician priorities for critical care research in Asia and Africa: a James Lind Alliance Priority Setting Partnership using modified Delphi and nominal group techniques. [PDF]

BMJ Glob Health
CCAA Priority Setting Partnership Steering group, Abonyo TT, Arfin S, Aryal D, Beane A, Borellini M, Dondorp AM, Donley E, Gautam P, Gooden TE, Gronlund T, Haniffa R, Hashmi M, Kavlekar P, Kodippily C, Limbani F, Madhav S, Martha A, Mohamad F, Nayak S, Nayeem A, Pisani L, Sendagire C, Shakya R, Siddiqui A, Tirupakuzhi Vijayaraghavan BK.   +25 more
europepmc   +1 more source

Reference Frames for Encoding of Translation and Tilt in the Caudal Cerebellar Vermis. [PDF]

J Neurosci
Buron F, Martin CZ, Brooks JX, Green AM.
europepmc   +1 more source

Earnings Management under German GAAP versus IFRS. [PDF]

Tendeloo, Brenda van, Vanstraelen, Ann
core   +1 more source

The introduction of international financial reporting standards in the European Union: an interim report. [PDF]

Sampers, Peter
core   +1 more source

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Regelungen des IFRS 13 „Fair Value Measurement“

2021
Nachdem die primare Zielsetzung der IFRS-Rechnungslegung in Form der Bereitstellung entscheidungsnutzlicher Informationen erlautert und die Bedeutung des Fair Value Bewertungsmasstab fur die Verfolgung dieser primaren Zielsetzung thematisiert wurde, behandelt das vorliegende Kapitel die Regelungen zur Fair Value Bewertung.
openaire   +1 more source

Accounting for Derivatives with Initial Margin Under IFRS 13

SSRN Electronic Journal, 2016
Initial margin is required by central counterparties (CCPs) and under regulatory Bilateral Initial Margin (BCBS-317). This initial margin is contractually defined in Clearing Arrangements (CA) or Collateral Support Deeds (CSD) respectively. We investigate whether the cost of this initial margin over the life of the affected trades (known as Margin ...
Richard David Kenyon, Chris Kenyon
openaire   +1 more source

Fair Value-Bilanzierung nach IFRS 13

2018
Trotz des Konvergenzpotenzials, welches vorangehend vor dem Hintergrund sowohl der Rechnungszwecke als auch der etablierten Anforderungen identifiziert wurde, ist die Uberprufung der Eignung IFRS-basierter Informationen als Grundlage fur die Ermittlung wertorientierter Kennzahlen an dieser Stelle noch nicht abgeschlossen.
openaire   +1 more source

Relevance of Level 3 fair value disclosures and IFRS 13: a case study

International Journal of Disclosure and Governance, 2021
This paper studies the relevance of Level 3 fair value disclosures in financial statements for equity analysts. The research also examines the impact that implementation of IFRS 13 Fair Value measurement had on the relevance of disclosures and disclosure practice.
openaire   +1 more source