Results 31 to 40 of about 3,929 (267)
En este trabajo presentamos un juicio crítico de las importantes decisiones que la Comisión Europea ha adoptado a lo largo del pasado año 2000, con miras a implantar definitivamente una estrategia sobre armonización contable.
María Antonia García Benau +1 more
doaj +1 more source
ABSTRACT Objective Facioscapulohumeral muscular dystrophy (FSHD) is one of the most debilitating and common muscular dystrophies. Despite its severity, no approved therapy exists for FSHD patients. However, several therapeutic candidates are currently under development, and some have recently entered clinical trials, marking the need for reliable ...
Mustafa Bilal Bayazit +11 more
wiley +1 more source
The Future of Accounting Expectations and Possibilites in the Integration
The prospect of global harmonisation of the accounting standards have seemed far away up to now. Countries with relatively low economic potentials – like Hungary – faced a geat many questions when they regulated their accounting rules.
Tibor Pál
doaj
ABSTRACT Objective Down syndrome regression disorder is a syndrome characterized by subacute loss of cognitive, behavioral, and functional abilities in individuals with Down syndrome. Electroencephalography abnormalities are frequently observed during evaluation, but it remains unclear whether these findings represent a dynamic marker of disease ...
Jonathan D. Santoro +14 more
wiley +1 more source
Identifying determining factors that impact on the extent of harmonisation with international financial reporting standards: analysis of listed North African companies [PDF]
In the last decades, international accounting harmonisation has become the objective of many accountants in both academic and professional fields. With increased pressure from the globalisation of businesses in financial reporting, stock exchange, and ...
Alnaas, Ali Abdullah Ali
core
The evolutionary aspect of tax systems and tax accounting
The article examines the development of tax systems and tax accounting, starting from their origins in the period of formation of the first states and up to the current stage of digitalisation and internationalisation of tax policy.
D.O. Grytsyshen +3 more
doaj +1 more source
IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMES [PDF]
IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMEs PhD Student Moț Ioana, West University of Timișoara, Faculty of Economics and Business Administration, România Doctoral programme - Accounting Scientific ...
Moț Ioana, , ,
doaj
ACCOUNTING AND FISCAL ASPECTS REGARDING INTERNATIONAL TRADE [PDF]
Although subject to short term fluctuations as a result of the business cycle, the value of trade has continued to grow, reflecting the increased significance of trade and globalization. This paper focuses on the importance of accounting harmonisation on
Riana Iren RADU +2 more
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El proceso de armonización contable en latinoamérica: camino hacia las normas internacionales
Actualmente, tras el acuerdo firmado en 1995 entre el IASB y la IOSCO, junto con el plan de convergencia establecido entre el IASB y el FASB en 2002, el proceso de armonización contable se encuentra en un momento de enorme efervescencia.
Mercedes Palacios Manzano +1 more
doaj +1 more source
Systemic sclerosis (SSc) is a rare autoimmune disease defined by immune dysregulation, vasculopathy, and progressive fibrosis of the skin and internal organs. Despite advances in care, major complications such as interstitial lung disease (ILD) and myocardial involvement remain the leading causes of morbidity and mortality.
Cristiana Sieiro Santos +2 more
wiley +1 more source

