Results 21 to 30 of about 3,231 (96)

Reporting cash flows from operating activities according to different accounting standards [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: This paper critically examines the classification of cash flows, focusing on conceptual and methodological discrepancies in the classification of operating cash flows (OFCs) and the calculation of Net Operating Cash Flow (NOCF) across IFRSs (IAS
Alexey Litvinenko, Jaan Alver, Kertu Lääts   +2 more
doaj   +1 more source

INTERNATIONAL HARMONISATION OF ACCOUNTING „PRINCIPLES” [PDF]

MAB, 1975
P. C. Louwers
doaj   +3 more sources

Freedom is interdependency: intellectual openings for contemporary anarchist thought into relational sociology

Digithum
This article presents the theoretical affinity between relational sociology and contemporary anarchist thought, two intellectual trends that found resonance and gained momentum in the post-Cold War globalized milieu of the early 21st century.
Erwin Francisco Rafael
doaj   +1 more source

The role of nature's contributions to people in sustaining international trade of agricultural products

People and Nature
Nature's contributions to people (NCP) are essential for the production and trade of agricultural, forestry and fishery commodities. Often, there is a spatial disconnect between consumers and the natural systems where the commodities are produced. Traded
Alexandra Marques, Aletta Bonn, Antonio J. Castro, Abhishek Chaudhary, María R. Felipe‐Lucia, Thomas Kastner, Thomas Koellner, Kira Lancker, Laura Lopez Hoffman, Carsten Meyer, Stephan Pfister, Gabriela Rabeschini, Louise Willemen, Catharina J. E. Schulp   +13 more
doaj   +1 more source

Market Risk Reporting by the World’s Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for International Accounting Harmonisation

Revista de Contabilidad: Spanish Accounting Review, 2008
La adopción de las normas internacionales de contabilidad y la convergencia global de la regulación contable, se exhibe frecuentemente como forma de reducir la diversidad en la elaboración de información financiera.
Christopher Humphrey, Kevin Dowd, Margaret Woods   +2 more
doaj  

Forest as a biological asset - An accounting and tax perspective in the Czech Republic

Journal of Forest Science
This paper analyses the accounting and tax treatment of forests as biological assets in the Czech Republic under Act No. 563/1991 Coll., on Accounting, and its implementing regulations.
Petra Hlaváčková, Jitka Fialová, Jiří Schneider   +2 more
doaj  

Harmonisation of International Accounting Standards as a Driver of Public Finance Transparency in the Digital Era

Ianna Journal of Interdisciplinary Studies
Background: The digitalisation of public administration is a pivotal factor in achieving fiscal openness. The harmonisation of reporting through International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards ...
Oksana Desyatnyuk, Olena Ptashchenko, Olga Kyrylenko, Sviatoslav Gerchakivskіy, Lyudmyla Avedyan   +4 more
doaj  

Multi-Omics for Mothers and Infants (MOMI) Consortium: a global initiative to study adverse pregnancy outcomes. [PDF]

J Glob Health
Tang X, Ahmed S, Ahmed FB, Albrecht V, Brennsteiner V, Chang AL, Chowdhury NH, Deb S, Gormley M, Hasan T, Kamulaza L, Khalid J, Khan W, Khanam R, Kshetrapal P, Luo H, Maiti TK, Maitra A, Mannan MM, Mueller-Reif J, Mulenga C, Nisar I, Pervin J, Pokaprakarn T, Price J, Qazi MF, Rittenhouse K, Sebastiao Y, Sindano N, Sinha T, Sopory S, Steger M, Thiruvengadam R, Wadhwa N, Xue L, Aghaeepour N, Baqui AH, Bhatnagar S, Fisher S, Fox M, Hampel D, Kasaro M, Mann M, Rahman A, Sazawal S, Shenhav L, Stringer JS, Zhang G, Jehan F, De Paris K.   +49 more
europepmc   +1 more source

VigiBase: Resource Profile Update with a Summary of Global Patterns and Trends in Adverse Event Reports for Medicines and Vaccines. [PDF]

Drug Saf
Brand JS, Gauffin O, Sartori D, Fusaroli M, Sköld H, Bergvall T, Sandberg L, Wallberg M, Hjelmström P, Norén GN.   +9 more
europepmc   +1 more source

Effect of non-invasive preimplantation genetic testing for aneuploidies (ni-PGT) on cumulative ongoing pregnancy in infertile women of advanced maternal age: a multicentre, open-label, randomised controlled trial protocol. [PDF]

BMJ Open
Wang F, Qiu J, Zhen A, Gao L, Wang Y, Ge H, Meng Q.   +6 more
europepmc   +1 more source