Results 91 to 100 of about 477,988 (242)
Contemporary Accounting Research, EarlyView.ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce +3 more
wiley +1 more source
Informe sobre el Tercer Congreso Sudamericano de Neurocirugía
Revista de la Facultad de Medicina, 1949 Bogotá, abril 16 de 1949. Señor Profesor Dr. Jorge Bejarano, Ministro de Higiene. E.S.D. Señor Ministro: De conformidad con el Decreto No 540 de 2 de marzo del presente año, por el cual tuve el honor de ser nombrado Delegado de Colombia ad honorem ...
Alejandro Jiménez Arango
doaj
Citação, uma guerrilheira cultural nas encruzilhadas do amanhã
Em Questão, 2019 Relacionar a questão da citação com a Bibliografia, desde um ponto de vista da alteridade, este é o propósito textual. Trama alguns debates acerca da reciprocidade de perspectivas que o pensamento ameríndio pode provocar nas discussões epistêmicas do ...
Vinícios Souza de Menezes
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Ni explotación ni utopía: un proyecto ilustrado en el corazón de América del Sur
Hispania Sacra, 2011 En las décadas finales del gobierno espanol en América del Sur, las autoridades metropolitanas alentaron la búsqueda de soluciones para las antiguas reducciones de Indios Guaraníes que languidecían después de la expulsión de los Jesuitas.
Fernando Aguerre Core
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Informe sobre Desarrollo Humano 2021/2022
Informe sobre Desarrollo Humano, 2022 semanticscholar +1 more source
Information, information transfer, and information processing [PDF]
Behavioral and Brain Sciences, 2002 Shanker & King (S&K) fail to provide substantive reasons for a paradigm shift in the study of communication because nonstandard and equivocal use of terminology obscures and undercuts their arguments.
openaire +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Using online job postings data, we explore whether auditors adjust their human capital in response to clients' cyber breach incidents. We find that audit offices increase their demand for cybersecurity specialists after their clients' cyber breaches, implying that cyber breaches change not only client risk but also their auditor's production ...
Bing Li +3 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT We examine whether PCAOB inspection deficiencies related to management review controls (MRCs) affect financial reporting decisions. Using the goodwill impairment setting, we find that firms are more likely to record goodwill impairments when their auditors have received more PCAOB inspection deficiencies related to goodwill MRCs.
Kenneth L. Bills +2 more
wiley +1 more source