Results 181 to 190 of about 56,442 (258)

International Financial Reporting Standard (IFRS) 16: Leases

, 2016
Article published in the ICPAK Accountant Journal - March/April 2016 IFRS 16: Leases was issued on 13 January 2016; it replaces IAS 17 Leases. The new Standard is effective from 1st January 2019: early application is permitted, provided the recently issued revenue Standard, IFRS 15 Revenue from Contracts with Customers is also applied ...
openaire   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

Business Strategy and the Environment, Volume 35, Issue 4, Page 5895-5925, May 2026.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed, Awad Elsayed Awad Ibrahim, Khaldoon Albitar   +2 more
wiley   +1 more source

SAFE Newsletter : 2013, Q2 [PDF]

, 2013

core  

Jellyfish blooms restructure plankton dynamics and trophic linkages in coastal waters

Functional Ecology, Volume 40, Issue 5, Page 1443-1460, May 2026.
Read the free Plain Language Summary for this article on the Journal blog. Abstract Jellyfish blooms are increasing globally in frequency and intensity, introducing complex ecological interactions, yet the mechanisms by which they alter ecosystem structure remain poorly characterized due to a lack of sustained field observations.
Pengpeng Wang, Fang Zhang, Xiaoke Xin, Shuo Wang, Song Sun   +4 more
wiley   +1 more source

Structural diversity and evolutionary constraints of oxidative phosphorylation. [PDF]

Cell Genom
Cabrera-Alarcón JL, Rosa-Moreno M, Sánchez-García L, Hernansanz-Agustín P, Jiménez-Gómez MC, Martínez F, Sánchez-Cabo F, Enríquez JA.   +7 more
europepmc   +1 more source

SBP‐Box Transcription Factor JcSPL9 Regulates Both Seed Yield and Oil Content in the Biofuel Plant Jatropha curcas

Plant Biotechnology Journal, Volume 24, Issue 5, Page 3125-3140, May 2026.
ABSTRACT Jatropha curcas is a promising feedstock for biodiesel and bio‐jet fuels production; however, its seed yield is constrained by limited inflorescences. SPL9 is a member of the SBP‐box gene family that promotes the juvenile‐to‐adult phase transition.
Mingyong Tang, Xue Bai, Yaoping Xia, Ping Huang, Zeng‐Fu Xu   +4 more
wiley   +1 more source

Can IFRS adoption mitigate earnings management in an emerging market? [PDF]

Heliyon
Mohamed Amer AM, Azimli A, Wole Adedokun M.   +2 more
europepmc   +1 more source

Novel Flexible Ureteroscopic System for intrarenal pelvic and intracaliceal pressure measurement in porcine models. [PDF]

Sci Rep
Yuan Y, Chen P, Xu Y, Zhu R, Gan Y, Cai Z, Luo W, Wang H, Du Y, Wei X, Li L, Lai D, Xu G.   +12 more
europepmc   +1 more source

Lobbauksen merkitys IFRS 16 Vuokrasopimukset -standardin asettamisessa

, 2019
IFRS 16 Vuokrasopimukset on uusi vuokrasopimuksia koskeva kansainvälinen tilinpäätösstandardi, jota on valmisteltu viime vuosien aikana ja viimein tammikuusta 2019 alkaen sovellettu käytännössä. Uuden vuokrasopimusstandardin myötä vuokrasopimusten kirjanpitokäsittely muuttui merkittävästi. Standardilla on merkittäviä vaikutuksia muun muassa standardeja
openaire   +1 more source

Invasive Fungal Rhinosinusitis: The First Histopathological Study in Vietnam. [PDF]

Head Neck Pathol
Tran GH, Luong KA, Ngo TP, Bui TM, Luong BA, Vu HA.   +5 more
europepmc   +1 more source