Results 11 to 20 of about 37,288 (269)

The Need for the Adoption of International Financial Reporting Standards: Some Explanations For the Pace of Implementation [PDF]

open access: yes, 2012
Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have
Ojo, Mariane.B.
core   +2 more sources

The Impact of Accounting Harmonization on Financial Statements Quality in Serbia

open access: yesEconomic Analysis, 2019
The general process of the world market globalisation and the great influence of international financial organisations, especially the IMF and the World Bank, caused the need for standardisation and harmonisation of financial statements of the ...
Danijela Anđelković, Danijela Zubac
doaj   +1 more source

HARMONIZATION OF NATIONAL REGULATION AND INTERNATIONAL FINANCIAL REPORTING STANDARDS – PARTICULAR CASE OF NONCURRENT ASSETS [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2013
In the scientific literature, accounting harmonization is a top topic because it helps to increase the comparability of financial statements. Also in Romania in the last 10 years becames a topic that is very often debated.
Coste Andreea Ioana   +3 more
doaj  

Comparison of financial leasing according to the Czech accounting legislation and IAS/IFRS including taximplications

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable.
Jana Gláserová, Milena Otavová
doaj   +1 more source

A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting [PDF]

open access: yes, 2014
This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being
Caruana, Josette, Jones, Rowan
core   +1 more source

Harmonisation efforts in the field of accounting of public sector

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting ...
Milena Otavová
doaj   +1 more source

Digital twins to accelerate target identification and drug development for immune‐mediated disorders

open access: yesFEBS Open Bio, EarlyView.
Digital twins integrate patient‐derived molecular and clinical data into personalised computational models that simulate disease mechanisms. They enable rapid identification and validation of therapeutic targets, prediction of drug responses, and prioritisation of candidate interventions.
Anna Niarakis, Philippe Moingeon
wiley   +1 more source

Risk Prediction Models for Recurrence After Curative Treatment of Early‐Stage or Locally Advanced Lung Cancer: A Systematic Review

open access: yesAging and Cancer, EarlyView.
This systematic review synthesizes prognostic models for survival and recurrence in resected non‐small cell lung cancer. While many models demonstrate moderate to good discrimination, few are externally validated and reporting quality is variable, limiting clinical applicability and highlighting the need for robust, transparent model development ...
Evangeline Samuel   +4 more
wiley   +1 more source

Shared Genetic Effects and Antagonistic Pleiotropy Between Multiple Sclerosis and Common Cancers

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Epidemiologic studies have reported inconsistent altered cancer risk in individuals with multiple sclerosis (MS). Factors such as immune dysregulation, comorbidities, and disease‐modifying therapies may contribute to this variability.
Asli Buyukkurt   +5 more
wiley   +1 more source

Clustering Algorithm Reveals Dopamine‐Motor Mismatch in Cognitively Preserved Parkinson's Disease

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To explore the relationship between dopaminergic denervation and motor impairment in two de novo Parkinson's disease (PD) cohorts. Methods n = 249 PD patients from Parkinson's Progression Markers Initiative (PPMI) and n = 84 from an external clinical cohort.
Rachele Malito   +14 more
wiley   +1 more source

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