Results 101 to 110 of about 4,306,199 (277)
Revista Ambiente ContábilObjetivo: O presente ensaio teórico tem como objetivo avaliar os impactos das alterações normativas antes e após a vigência do IFRS 16 com ênfase na abordagem relacionada à “essência sobre a forma”.
Jorge Katsumi Niyama +1 more
doaj +1 more source
Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK [PDF]
This study investigates whether the adoption of a single set of accounting standards, such as IFRS, guarantees harmonization of accounting practices within a country and across countries, or whether differences in reporting practices persist because of ...
Pascal Dumontier +3 more
core
Green swans and blue skies: Climate change and insolvency risk for financial institutions
International Insolvency Review, EarlyView.Abstract This lecture in honour of the late Gabriel Moss QC and Ian Fletcher QC examines the challenge of climate‐related financial risk. Prudential regulators and central banks recognize that the systemic nature of climate‐related financial risk makes it an emerging vulnerability relevant to cross‐border insolvency resolution.
Janis Sarra
wiley +1 more source
Studi Kajian: Konvergensi IFRS, PSAK, Undang-Undang Perpajakan dan Dampaknya terhadap Aset Tetap
Journal of Accounting and Investment, 2016 The Revised Statement of Financial Accounting Standard for Property, Plant, and Equipment (PSAK 16) has been fully adopted from International Accounting Standard 16 on January 2008. Development of national standards that harmonize PSAK and IFRS have some
Dewi Pudji Rahayu
doaj
Sectoral analysis of the impact of IFRS 16 and COVID-19 on the indicators of Brazilian lessees
Revista Contabilidade & FinançasThe objective of this article was to analyze the impact of International Financial Reporting Standard 16 (IFRS 16) and the coronavirus disease 2019 (COVID-19) pandemic on the indicators of Brazilian lessee companies, segregated by economic sector.
Vanessa Rodrigues dos Santos Cardoso +1 more
doaj +2 more sources
The theoretical aspects of IFRS 16 [PDF]
Международный бухгалтерский учет, 2017 V.S. Plotnikov +2 more
openaire +1 more source
Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan +3 more
wiley +1 more source
Hearing the Serre Invariant of a Compact p‐Adic Analytic Manifold
Mathematische Nachrichten, EarlyView.ABSTRACT Using a previous novel way of defining kernel functions for Laplacian integral operators on a compact p$p$‐adic analytic manifold X$X$, one such operator Δ0s$\Delta _0^s$ with s∈R$s\in \mathbb {R}$ is applied to hearing the Serre invariant i(X)$i(X)$ by showing that a wavelet eigenvalue (with the wavelet having small support) is always ...
Patrick Erik Bradley +1 more
wiley +1 more source
, 2020 Para realizar la implementación de las Normas Internacionales de Información Financiera (NIIF), el gobierno colombiano expidió la Ley 1314 del 2009 del 13 de Julio en donde se dictan las reglas necesarias para la regulación de la contabilidad y la ...
Bandera Mahecha, Sonia Ginneth
core +1 more source
Science Education, EarlyView.ABSTRACT This systematic literature review examines intervention studies focused on teaching science to a diverse range of learners. It adopts a broad definition of inclusion and makes use of the PRISMA statement. The review aims to provide an overview of evidence‐based teaching approaches in the current literature, identify the science skills targeted,
Silvia Fränkel +2 more
wiley +1 more source