Results 151 to 160 of about 56,054 (246)

Retrospektiver Vergleich der Implementierung des IFRS 16

, 2020
Der am 1. Jänner 2019 in Kraft getretene Leasingstandard IFRS 16 hat zu erheblichen Auswirkungen auf die Geschäftsberichterstattung in IFRS Abschlüssen geführt. Im neuen Standard sind grundsätzlich alle Leasingverträge bilanziell auszuweisen, wodurch die im ehemals geltenden Leasingstandard IAS 17 beliebte „Off-Balance“-Methode deutlich eingeschränkt ...
openaire  

Vil innføringen av IFRS 16 øke relevansen til regnskapet? En undersøkelse av regnskapsmessige effekter av IFRS 16 for foretak som frivillig benytter IFRS som regnskapsspråk.

, 2018
IFRS 16 er ny standard for regnskapsføring av leasingkontrakter som innføres 01.01.2019. Dagens standard har vekt mye kritikk på bakgrunn av et flytende skille mellom to typer leasingavtaler; operasjonell og finansiell. Dette har medført at regnskapsgjengivingen ikke fremstiller et rettvisende bilde av foretakets finansielle posisjon. IFRS 16 er ment å
Glemmestad, Audun, Isaksen, Stine Jeanett   +1 more
openaire   +1 more source

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry [PDF]

We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS).
Edward J. Riedl, Karl A. Muller, Thorsten Sellhorn   +2 more
core  

Invasive Fusarium rhinosinusitis in COVID-19 patients: report of three cases with successful management. [PDF]

Front Cell Infect Microbiol, 2023
Erami M, Aboutalebian S, Hashemi Hezaveh SJ, Matini AH, Momen-Heravi M, Ahsaniarani AH, Arani SS, Ganjizadeh M, Mirhendi H.   +8 more
europepmc   +1 more source

Single center clinical analysis of prognostic factors affecting invasive fungal rhinosinusitis. [PDF]

Front Surg
Liu M, Zhang Z, Gu H, Zhang E, He M, Shi L, Shi G.   +6 more
europepmc   +1 more source

Multi-attribute group decision-making based on Pythagorean fuzzy rough Aczel-Alsina aggregation operators and its applications to Medical diagnosis. [PDF]

Heliyon, 2023
Hussain A, Zhu X, Ullah K, Sarfaraz M, Yin S, Pamucar D.   +5 more
europepmc   +1 more source

International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption [PDF]

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008.
Achleitner, Ann-Kristin, Gegenfurtner, Bernhard, Günther, Nina, Kaserer, Christoph   +3 more
core  

IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]

PLoS One
Yu J, Abdullah M, Md Nor H.
europepmc   +1 more source

The Effects of IFRS on Financial Ratios: Early Evidence in Canada [PDF]

This paper provides preliminary evidence of the impact on financial ratios caused by the transition to International Financial Reporting Standards (IFRS) in Canada. The main features of IFRS are explained in the context of a shift from Canadian Generally
François-Éric Racicot, Jean-Yves Girard, Michel Blanchette   +2 more
core  

COVID-19, infection fatality rate (IFR) implied by the serology, antibody, testing in New York City. [PDF]

Infect Dis Model
Wilson L.
europepmc   +1 more source