Results 61 to 70 of about 109,390 (315)

Accounting Management by International Standards

open access: yesInternational Journal of Business and Management, 2010
This paper traces the benefits of international accounting standards – their contribution to harmonization andglobalization by purposing and tasking for accounting management. Measuring in details their pros and conseffects on the division of labour, financial innovation, company transactions and cost of capital it could beauthor’s recommendation for ...
openaire   +2 more sources

Lobbying and the International Accounting Standards Committee

open access: yes, 2001
Systems theory and agency theory were employed as the theoretical bases for a study of lobbying and the International Accounting Standards Committee (IASC) during the years of the Core Standards Programme, 1993-98.
Day, Robert, Kirsch, R.J.
core  

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

The prospects for implementation of international financial reporting standards in the national accounting systems

open access: yesМир новой экономики, 2018
The article discusses the main tasks and directions of implementation of International financial reporting standards (IFRS); the issues of harmonization and convergence reporting; the relationship of IFRS and generally Accepted accounting principles (US ...
I. M. Dmitrieva
doaj  

International Accounting Standards Board [PDF]

open access: yes, 2010
The International Accounting Standards Board (IASB) is such a body and is arguably one of the most successful examples of transnational non-state governance. Th e IASB structure now has the following main features: the International Accounting Standards Committee (IASC) Foundation is an independent organization having two main bodies, the Trustees and ...
openaire   +1 more source

International Accounting Standard IAS 41 Agriculture

open access: yes, 2001
International Accounting Standards Board, ed. International Accounting Standard IAS 41 Landwirtschaft. Knorr L, Amen M, trans.; In: International Accounting Standards Board, ed. International accounting standards : deutsche Ausgabe.
International Accounting Standards Board
core  

Pathways and pitfalls: a qualitative study of student experiences in biomedical science education

open access: yesFEBS Open Bio, EarlyView.
Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell   +8 more
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

EFECTOS DE LA IMPLEMENTACIÓN DE LA NORMATIVA CONTABLE INTERNACIONAL EN LAS EMPRESAS PÚBLICAS DEL SECTOR ELÉCTRICO COLOMBIANO

open access: yesRevista Criterio Libre, 2018
The article analyzes the effects of the implementation of Resolution 743 of 2013 on the accounting information of public companies in the Colombian electricity sector, which refers to the adoption of International Financial Reporting Standards (
Edison Fredy León Paime   +1 more
doaj   +1 more source

The interface between financial accounting and tax accounting: A summary of current research

open access: yes, 2005
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core  

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