Results 81 to 90 of about 2,286,078 (342)

Compatibility of the IFRS for Small and Medium-sized Entities and the new EU-Accounting Directive

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015
The new EU-Accounting Directive of 26 June 2013 (DIRECTIVE 2013/34/EU) has the intention to harmonize the accounting and financial reporting of enterprises in the European Union.
Gerrit Kaufhold
doaj   +1 more source

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance - A Closer Look [PDF]

open access: yes
The International Accounting Standards Committee issued the the International Accounting Standard 20, Accounting for Government Grants and Disclosure of Government Assistance.
Muthupandian, K S
core   +1 more source

Accounting for Source Uncertainties in Analyses of Astronomical Survey Data [PDF]

open access: yes, 2004
I discuss an issue arising in analyzing data from astronomical surveys: accounting for measurement uncertainties in the properties of individual sources detected in a survey when making inferences about the entire population of sources.
Loredo, Thomas J.
core   +2 more sources

Cyclic azapeptide CD36 ligand attenuates cardiac injury and reduces long‐chain fatty acid accumulation after myocardial ischemia–reperfusion in mice

open access: yesFEBS Open Bio, EarlyView.
In a murine model of myocardial ischemia and reperfusion (MI/R), the CD36 azapeptide ligand MPE‐298 reduces cardiac injury and transiently lowers left ventricular long‐chain fatty acids (LCFAs) accumulation 3 h after reperfusion, accompanied by a decrease of oxidative stress and inflammation‐associated genes' expression in the heart and adipose tissue.
Jade Gauvin   +12 more
wiley   +1 more source

IFRS 7 Financial Instruments: Disclosures - A Closer Look [PDF]

open access: yes
The International Accounting Standards Board issued the International Financial Reporting Standard 7, Financial Instruments: Disclosures. The objective of IFRS 7 is to provide more transparency to financial statement users on an entity’s exposure to ...
Muthupandian, K S
core   +1 more source

Re‐Awakening Public Attention to the Silent Pandemic of Cancer Among Older Adults in Low‐ and Middle‐Income Countries

open access: yesAging and Cancer, EarlyView.
ABSTRACT As global populations age, cancer is increasingly becoming a leading cause of morbidity and mortality among older adults, particularly in low‐ and middle‐income countries (LMICs). Despite accounting for the majority of new cancer cases and deaths, older individuals remain underrepresented in cancer research, clinical guidelines, and health ...
Ibrahim Bidemi Abdullateef   +2 more
wiley   +1 more source

Inflation adjustments of financial statements : application of international accounting standard 29 : financial reporting in hyperinflationary economies [PDF]

open access: yes
The Bank's draft Operational Directive on Financial Sector Operations requires the adjustment of financial statements in countries where the cumulative inflation rate over three years approaches or exceeds 100 percent.
Goldschmidt, Yaaqov, Yaron, Jacob
core  

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

Evaluating the Level of Disclosure in Interim Financial Reports in Accordance with IAS (34)-A Comparative Applied Study of a Sample of Banks Registered in The Iraq Stock Exchange and The Amman Stock Exchange

open access: yesTikrit Journal of Administrative and Economic Sciences
This study aims to show a comparison between the level of total disclosure and disclosure at the level of items in the published interim financial reports of Iraqi banks compared to Jordanian banks under the requirements of International Accounting ...
Zaito Awla Abubakr   +2 more
doaj   +1 more source

Konsep Nilai Wajar (Fair Value) dalam Standar Akuntansi Berbasis IFRS di Indonesia Apa dan Bagaimana?

open access: yesBinus Business Review, 2012
This paper is intended to explain the use of the concept of fair value instead of book value. The accounting world in Indonesia during the last few years have made convergency implementation of new accounting standards oriented to the International ...
Heri Sukendar W.
doaj   +1 more source

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