Results 91 to 100 of about 2,286,078 (342)
IAS 27 Consolidated and Separate Financial Statements - A Closer Look [PDF]
The International Accounting Standards Committee issued the the International Accounting Standard 27, Consolidated and Separate Financial Statements. IAS 27 provides guidance on the preparation and presentation of consolidated financial statements for a ...
Muthupandian, K S
core +1 more source
Hospital Readmission After Traumatic Brain Injury Hospitalization in Community‐Dwelling Older Adults
ABSTRACT Objective To examine the risk of hospital readmission after an index hospitalization for TBI in older adults. Methods Using data from the Atherosclerosis Risk in Communities (ARIC) study, we used propensity score matching of individuals with an index TBI‐related hospitalization to individuals with (1) non‐TBI hospitalizations (primary analysis)
Rachel Thomas +7 more
wiley +1 more source
Fair value in financial accounting
By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets ...
J. Ryska, A. Valder
doaj +1 more source
Our World Flipped Upside Down [PDF]
During the past decade, there have been increasing discussions between the Financial Accounting Standard Board (FASB) and the International Accounting Standard Board (IASB) regarding the harmonization of United States Generally Accepted Accounting ...
Blanchette, Julie
core +1 more source
Lessons Learned From a Delayed‐Start Trial of Modafinil for Freezing of Gait in Parkinson's Disease
ABSTRACT Objective Freezing of gait (FOG) in people with Parkinson's disease (PwPD) is debilitating and has limited treatments. Modafinil modulates beta/gamma band activity in the pedunculopontine nucleus (PPN), like PPN deep brain stimulation. We therefore tested the hypothesis that Modafinil would improve FOG in PwPD.
Tuhin Virmani +8 more
wiley +1 more source
The Need for a Different Approach to Financial Reporting and Standard-setting [PDF]
International Financial Reporting Standards are questioned. Possibly, there is a need for a different kind of standards and a different procedure for developing them.
Östman, Lars
core
ABSTRACT Objective Status epilepticus (SE) is associated with significant mortality. Sleep architecture may reflect normal brain function. Impaired sleep architecture is associated with poorer outcomes in numerous conditions. Here we investigate the association of sleep architecture in continuous EEG (cEEG) with survival in SE.
Ran R. Liu +5 more
wiley +1 more source
The discount rate: a note on IAS 36 [PDF]
Measurement in financial accounting often requires determining an interest rate to discount future cash flows. One example is the International Accounting Standard (IAS)36 Impairment of assets. IAS 36´s impairment test requires determining a value in use
Husmann, Sven +2 more
core
Contested rules and shifting boundaries: International standard setting in accounting [PDF]
The paper investigates the emergence and development, since the Second World War, of a transnational field of governance for accounting and financial reporting.
Botzem, Sebastian, Quack, Sigrid
core
ABSTRACT Background Myasthenia gravis (MG) is an autoimmune disorder characterized by antibody‐mediated complement activation. Efgartigimod, a neonatal Fc receptor (FcRn) antagonist, is approved for treating generalized MG (gMG). However, its modulatory effects on upstream innate and adaptive immune cells remain largely unexplored.
Lei Jin +11 more
wiley +1 more source

