Results 31 to 40 of about 56,054 (246)

Applying Benfordʼs Law on assessing the reliability of financial information in European companies from the rental and leasing sector before and after the adoption of IFRS 16 [PDF]

Zeszyty Teoretyczne Rachunkowości, 2022
Purpose: The purpose of the manuscript is to ascertain whether the introduction of IFRS 16 changed the reliability of financial information in companies in the NACE 77 sector.
Piotr Luty, Miloš Petković, Roman Vavrek   +2 more
doaj   +1 more source

The impact of IFRS 16 adoption on financial statements of listed South African mining companies

Cogent Business & Management
This paper measures the impact of IFRS 16 adoption on financial statements and key financial ratios of mining companies listed on the Johannesburg Stock Exchange (JSE).
Milan van Wyk, Yolandi Enslin
doaj   +1 more source

Infrared-Faint Radio Sources: A Cosmological View - AGN Number Counts, the Cosmic X-Ray Background and SMBH Formation

, 2011
Context. Infrared Faint Radio Sources (IFRS) are extragalactic emitters clearly detected at radio wavelengths but barely detected or undetected at optical and infrared wavelengths, with 5 sigma sensitivities as low as 1 uJy. Aims.
Alonso-Herrero, Appleton, Athreya, Bauer, Bell, Brandt, Bromley, Brusa, Calzetti, Cappelluti, Condon, Degraf, Dietrich, Dijkstra, E. Ibar, E. Middelberg, Fan, Fazio, Fine, Garn, Gawiser, Giavalisco, Gilli, Hasinger, Huynh, Ibar, Jiang, Lacy, Lonsdale, Luo, Middelberg, Middelberg, Middelberg, Moretti, Norris, Norris, Owen, P.-C. Zinn, Puccetti, Rix, Sanders, Sazonov, Schinnerer, Schneider, Seymour, Snellen, Somerville, Springel, Tanaka, Vestergaard, Vestergaard, Willott, Wright   +52 more
core   +1 more source

The impacts of IFRS 16 on airlines

Accounting and Management Review | Revista de Contabilidade e Gestão, 2023
This study addresses the effects of the adoption of IFRS 16 on the passenger air transport sector. With practical effects for financial years beginning on or after 1 January 2019, IFRS 16 established the standardisation of a single accounting modelfor all leases, whether operating or financial.
José Ribeiro, Francisco Ribeiro, Fernando Ribeiro   +2 more
openaire   +1 more source

The first VLBI image of an Infrared-Faint Radio Source [PDF]

, 2008
Context: To investigate the joint evolution of active galactic nuclei and star formation in the Universe. Aims: In the 1.4 GHz survey with the Australia Telescope Compact Array of the Chandra Deep Field South and the European Large Area ISO Survey - S1 ...
A. W. Hotan, Bock, C. J. Phillips, E. Middelberg, Fanti, Heckman, Hes, Higdon, Lonsdale, M. Y. Mao, Middelberg, Norris, O'Dea, O'Dowd, R. P. Norris, S. Tingay, Shepherd, Tzioumis   +17 more
core   +3 more sources

Does Transition to IFRS 16 Affect Companies Financial Performance: The Case of Baltic Listed Companies

Organizacijų Vadyba: Sisteminiai Tyrimai, 2023
The paper assesses the effect of transitioning to IFRS 16 on Baltic listed companies’ financial performance. The results revealed that 74.63% of sample companies were affected with an average 8.68% increase in total assets and 13.03% increase in total ...
Legenzova Renata, Žilaitytė Liveta
doaj   +1 more source

Evaluating the Impact of Cellulose Nanocrystals on the Performance of Polycarbonate Thin‐Film Nanocomposite Membranes for Treating Oily Wastewater

Asia-Pacific Journal of Chemical Engineering, EarlyView.
ABSTRACT A new type of thin‐film nanocomposite (TFN) membrane was synthesized by incorporating cellulose nanocrystals (CNCs) into a polyvinyl alcohol (PVA) top layer on a polycarbonate (PC) substrate via dip‐coating. The synthesized TFC and TFN membranes (PC/PVA TFC and PC/PVA‐CNC TFN membranes) were evaluated using contact angle measurement, field ...
Habib Etemadi, Naser Ghasemian, Homayun Khezraqa, Solmaz Tozihi, Seyed Mehdi Sajjadi, Omid Ahmadi   +5 more
wiley   +1 more source

Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]

, 2018
The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees.
Morales Díaz, José, Zamora Ramírez, Constancio   +1 more
core  

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat, Murat Kucukvar, Tadesse Wakjira, Amr Elalfy, Adeeb A. Kutty   +4 more
wiley   +1 more source

Evaluasi Perlakuan Akuntansi terhadap Aset Tetap Berdasarkan pada PSAK N0. 16 (Revisi 2011) Setelah Konvergensi Ifrs [PDF]

, 2016
Aset tetap merupakan salah satu bagian penting dalam laporan keuangan, apabila manajemen tidak dapat mengelola aset tetap dengan baik maka akan berpengaruh pada kinerja keuangan Perusahaan.
Koerniawan, K. A. (Koenta), RIRIN, K. (KATARINA), Susilawati, R. A. (R)   +2 more
core   +1 more source