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The procedure for recording the transactions for the acceptance and transfer of a concession object provided that they are off-balance sheet displayed

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2019
The article analyzes the works of domestic and international scientists in which the issues of development of accounting were raised in accordance with the provisions of international standards of financial reporting. The evolution and need for standards
V.V. Kovalchuk
doaj   +1 more source

An Introduction to International Financial Reporting Standards [PDF]

open access: yes
In this article an exposure is given on the basics of International Financial Reporting Standards (IFRS).International Financial Reporting Standards, IASB, IASC ...
Muthupandian, K S
core   +1 more source

Dampak Konvergensi International Financial Reporting Standards (IFRS) Terhadap Pembelajaran Akuntansi Pada Perguruan Tinggi Swasta Se-Kota Bandar Lampung [PDF]

open access: yes, 2015
Convergence of IFRS (International Financial Reporting Standards) are adjusting domestic standards order in accordance with IFRS (International Financial Reporting Standards).
Dwitayanti, Y. (Yevi), Putra, D. (Dedi)
core   +1 more source

Diagnostic Utility of Testing for Novel Murine Autoantibodies for Sjögren's Disease in the Rheumatology Outpatient Setting

open access: yesArthritis Care &Research, Accepted Article.
Objective The goal was to assess the diagnostic performance of three novel autoantibodies (NA) for Sjögren's disease (SjD) by comparing NA prevalence in patients with SjD, other autoimmune rheumatic diseases (ARDs), nonspecific chronic sialadenitis (CS), and controls.
Chadwick R. Johr   +5 more
wiley   +1 more source

International Financial Reporting Standard 5 - Non-Current Assets Held for Sale and Discontinued Operations [PDF]

open access: yes
International Financial Reporting Standard 5 has the working title Non-current assets held for sale and discontinued operations. This fi nancial reporting standard also represents a new group of standards along with the previous four, including existing ...
Drazen Cucic, Ivo Mijoc, Luka Crnkovic
core  

Financial Reporting in Insurance and International Financial Reporting Standards

open access: yes, 2022
AbstractFinancial reporting obligations for financial institutions, including insurance companies, have increased in recent years and insurers needs to stay up-to-date on the latest revisions of International Financial Reporting Standards and data reporting requirements and to comply with it.
openaire   +1 more source

Associations of Sleep and Shift Work with Osteoarthritis Risk

open access: yesArthritis Care &Research, Accepted Article.
Objective Daily rhythms may be critical for maintaining homeostasis of joint tissues. We aimed to investigate the relationships between circadian clock disruption, sleep, and osteoarthritis (OA) risk in humans. Methods In the UK Biobank, a prospective 500,000‐person cohort, we evaluated associations between sleep duration, sleeplessness/insomnia, and ...
Elizabeth L. Yanik   +5 more
wiley   +1 more source

Differential Item Functioning on the Patient Health Questionnaire‐8 by Disease Subtype, Language, Sex, and Age among People with Systemic Sclerosis: A Scleroderma Patient‐centered Intervention Network Cohort Study

open access: yesArthritis Care &Research, Accepted Article.
Objective Somatic items used in depression assessments can potentially overlap with symptoms related to physical illness, including systemic sclerosis (SSc). No studies have looked at whether somatic depression items may be influenced by diffuse versus limited SSc disease subtypes, which are associated with varying degrees of symptom presentation.
Sophie Hu   +109 more
wiley   +1 more source

Reporting companies’ performance – in respect of the international financial reporting standards (IFRS)

open access: yesApstract: Applied Studies in Agribusiness and Commerce, 2013
The role of information became more important due to rapidly changing technical conditions, market and economic regulations in our globalizing world. Several regulations tend to provide the framework for reporting performance and income of the companies,
Ildikó Dékán Tamásné Orbán
doaj   +1 more source

Accounting Policies of HEP d.d. Zagreb According to International Standards [PDF]

open access: yes
The desire to meet the EU requirements in terms of accounting has resulted in a larger number of regulations pertaining to financial reporting of business entities in the Republic of Croatia.
Velimir Lovric
core  

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