Results 131 to 140 of about 17,992,607 (298)

Regulatory issues of the accounting reporting in the transition to IFRS

open access: yesRUDN Journal of Economics, 2013
The entry into force of the Federal law «On accounting» №402-FZ does not solve all problems of the regulation of accounting and reporting in the context of transition to International financial reporting standards.
N V Malinovskaya
doaj  

Harmonising Basel III and the Dodd Frank Act through international accounting standards: reasons why international accounting standards should serve as “thermostats” [PDF]

open access: yes
Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability.
Ojo, Marianne
core  

Nationwide Survey of Association Between Fever and Epileptic Seizure in CDKL5 Deficiency Disorder Revealed Therapeutic Implications

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective CDKL5 deficiency disorder (CDD) is a rare, severe developmental and epileptic encephalopathy. There is a pressing need to develop effective and sustainable therapeutic strategies. We aimed to investigate the causal association between febrile episodes and epileptic seizures for therapeutic implications in CDD patients.
Siyi Wang   +13 more
wiley   +1 more source

National legislative systems and foreign standards and regulations: The case of International Financial Reporting Standards adoption [PDF]

open access: yes
This study is focused on the linkages between the legislative families as descriptors of national legislative systems and International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB).
Pirtea, Marilen Gabriel   +3 more
core  

Association Between Neurofilament Light Chain and Real‐World Ambulatory Function in Progressive MS

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Neurofilament light chain (NfL) is a biomarker of neuroaxonal injury in multiple sclerosis (MS), yet associations with functional outcomes remain unclear. Longitudinal associations between serum NfL (sNfL) and daily step count (STEPS) from wearable devices were assessed in a large international progressive MS cohort.
Gabby B. Joseph   +5 more
wiley   +1 more source

Applying international accounting standards

open access: yes, 2005
Applying International Accounting Standards is an exciting new textbook written to meet the needs of accounting students and practitioners in understanding the complexities and apllying the stable platform of International Accounting ...
Ken Leo   +4 more
core   +1 more source

Considerations on the impact of convergence on the accounting communication process of within the organization [PDF]

open access: yes
In the context of the phenomenon of international harmonization and standardization of accounting, financial and accounting information quality has improved significantly in recent years.
Rodica Badita, Maria Sandu
core  

Anticoagulation Treatment Response Among Phenotypic ESUS Clusters: Evidence From CASPR

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To evaluate treatment effect heterogeneity across phenotypic clusters of patients with cryptogenic embolic stroke using causal inference methods. Methods From a retrospective, multicenter cohort of patients with cryptogenic embolic stroke, we estimated the treatment effect of anticoagulation versus antiplatelet therapy in patients ...
Elena Badillo Goicoechea   +53 more
wiley   +1 more source

International accounting standards board

open access: yes, 2018
Hace aproximadamente diez años eran pocas empresas las que aplicaban las Normas Internacionales de Información Financiera (NIIF), también conocidas por sus siglas en inglés como IFRS (International Financial Reporting Standard); sin embargo, hoy las han adoptado y la aplican casi cuatro quintas partes del mundo.
openaire   +1 more source

IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS- [PDF]

open access: yes
This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which different companies from Europe use samemethods when reporting their intangible assets.
Ioana-Maria Dragu, Adriana Tiron Tudor
core  

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