Results 211 to 220 of about 56,054 (246)

Estimates of SARS-CoV-2 Infections and Population Immunity After the COVID-19 Pandemic in Austria: Analysis of National Wastewater Data. [PDF]

J Infect Dis
Riedmann U, Chalupka A, Richter L, Sprenger M, Rauch W, Schenk H, Krause R, Willeit P, Oberacher H, Høeg TB, Ioannidis JPA, Pilz S.   +11 more
europepmc   +1 more source

Earnings Management under German GAAP versus IFRS. [PDF]

Tendeloo, Brenda van, Vanstraelen, Ann
core   +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

Current state of research on acupuncture for the treatment of post-stroke dysphagia: a scoping review. [PDF]

Front Neurosci
Guo H, Pan X, Zheng Y, Yang X, Xu H, Zhang Y, Sun Y, Wang Z, Ba T, Pang B, Hao T, Zhang J, Zhao X.   +12 more
europepmc   +1 more source

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

Sampers, Peter
core   +1 more source

Circular causality analysis of corporate performance and accounting quality in M&As. [PDF]

PLoS One
Herghiligiu IV, Dicu RM, Aevoae GM, Sahlian DN, Popa AF, Robu IB.   +5 more
europepmc   +1 more source

Die neu reformierte Leasingbilanzierung nach IFRS 16

, 2022
openaire   +1 more source

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IFRS 16 Leasingverhältnisse

2023
The release of IFRS 16 Leases results in changes for companies, which are lessees, in comparison to actual requirements under IAS 17 as well as Austrian requirements under Austrian-GAAP and EStR 2000 respectively. Within this thesis, the changes, which occur with IFRS 16 in comparison to the actual requirements of IAS 17 and the Austrian requirements ...
openaire   +1 more source

Leasingbilanzierung beim Leasingnehmer nach IFRS 16

2021
Ziel dieser Arbeit ist es einerseits, die bilanziellen Auswirkungen des Übergangs vom IAS 17 auf den IFRS 16 beim Leasingnehmer sowohl theoretisch als auch anhand einer Untersuchung der erwarteten IFRS 16-Auswirkungen bei den größten europäischen Unternehmen der am meisten betroffenen Branchen darzulegen, und andererseits, zu ermitteln, wie präzise die
openaire   +1 more source