Results 101 to 110 of about 59,943 (258)
IFRS 9- Impacto Sector Bancário
, 2022 The implementation of International Financial Reporting Standard 9 (IFRS 9) has been shown to be the major transformation in financial institutions accounting since international accounting standards were applied in 2015. IFRS 9 comes into force in January 2018, replacing IAS39, causing significant changes in the accounting of financial instruments ...
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Sustainable Development, EarlyView.ABSTRACT The 2020–2024 period marks a pivotal era in sustainable development, characterized by significant regulatory developments, including the EU Corporate Sustainability Reporting Directive (CSRD), the International Sustainability Standards Board standards, and the introduction of mandatory ESG reporting requirements worldwide. This review examines
Jiyeon Kim, Wooyoung Yang
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Business Value of IT Investment: The Case of a Low Cost Airline’s Website [PDF]
, 2007 Using the case of a low cost airline company’s website we analyze some special research questions of information technology valuation. The distinctive characteristics of this research are the ex post valuation perspective; the parallel and comparative ...
Aranyossy, Márta
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Sustainable Development, EarlyView.ABSTRACT In 2024, global annual issuance exceeded USD 1.1 trillion mostly through green bonds, credits, and sustainability‐linked instruments, yet significant regional disparities remain. This article examines how Qatar and Türkiye, two hydrocarbon‐dependent but rapidly transitioning economies, are integrating green finance into their sustainability ...
Furkan Ahmad +4 more
wiley +1 more source
IFRS-standardimuutoksen vaikutusarviointi : case IFRS 9
, 2014 Tutkielman tarkoituksena on luoda käsitys kansainvälisten IFRS -tilinpäätösstandardien asettamisprosessin yhteydessä tehtävästä vaikutusarvioinnista ja rakentaa arviointimalli, jonka pohjalta voidaan arvioida taloudellisen raportoinnin standardimuutoksen merkityksellisiä kustannuksia tutkielman kohdeyrityksen kannalta. Tutkielman lähtökohtana on IFRS
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EU adoption of the IFRS 8 standard on operating segments [PDF]
In this paper, presented to the Economic and Monetary Affairs Committee of the European Parliament, Nicolas Véron discusses whether the EU should adopt the controversial IFRS 8 standard, a convergence project on how companies should report the ...
Nicolas Véron
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Corporate Involvement in the Sustainable Development Goals: The Case of Banks in Sub‐Saharan Africa
Sustainable Development, EarlyView.ABSTRACT This study examines the extent of banks' involvement in the Sustainable Development Goals (SDGs) and factors influencing their participation in Sub‐Saharan Africa (SSA). Previous studies have highlighted the dearth of research conducted in developing countries.
Adwoa Appiah +4 more
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The transition to IFRS: disclosures by Portuguese listed companies [PDF]
In the context of the CESR and of the Portuguese market regulator recommendations regarding the disclosure of the impacts of the transition to IFRS, this paper analyses the content of those disclosures by Portuguese listed companies.
Patricia Teixeira Lopes, Rui Couto Viana
core
Journal of Vinyl and Additive Technology, Volume 31, Issue 2, Page 339-355, March 2025.Effecft of co‐doping polyaniline with phosphoric acid and phytic acid on the heat release rate of polyethylene. Abstract Polyolefins, such as polyethylene (PE), are highly flammable and electrically insulative, limiting their applicability. The study explored the flame‐retardancy and electrical conductivity of PE/polyaniline (PE/PANI) nanocomposites ...
Akeem Adisa +4 more
wiley +1 more source
Opportunities for the Labour Party: Football, Class and Community Renewal
The Political Quarterly, EarlyView.Abstract This article argues that football represents an underutilised opportunity for the Labour Party to anchor a wider programme of civic renewal. In many working‐class communities, the decline of trade unions, working men's clubs and other associational spaces has eroded collective life, leaving football clubs as rare institutions where dignity ...
Sam Taylor Hill
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