Results 81 to 90 of about 826,516 (353)

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

'True and fair view' versus 'Present fairly in conformity with generally accepted accounting principles' [PDF]

open access: yes, 2001
The ‘true and fair view’ concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subject to debate on their meaning, use and importance.
Kirk, N. E.
core  

Developing and Evaluating a Laboratory‐Based Frailty Index (FI‐Lab) for the Prediction of Long‐Term Health Outcomes in Systemic Lupus Erythematosus

open access: yesArthritis Care &Research, Accepted Article.
Objective We aimed to construct and evaluate the first laboratory‐based frailty index (FI‐Lab) for predicting adverse outcomes in systemic lupus erythematosus (SLE) and to compare its predictive ability to that of an existing clinical frailty index (FI).
Grace Burns   +2 more
wiley   +1 more source

High Health Care Utilization Preceding Diagnosis With Juvenile Idiopathic Arthritis

open access: yesArthritis Care &Research, EarlyView.
Objective Although early diagnosis improves long‐term outcomes, patients with juvenile idiopathic arthritis (JIA) often experience prolonged, circuitous paths to diagnosis. To inform diagnostic improvement, we sought to characterize health care utilization in the year preceding diagnosis. Methods We identified 10,021 patients with an incident diagnosis
Anna Costello   +5 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

Cumulative Social Disadvantage and Disease Activity in Juvenile Idiopathic Arthritis: A Childhood Arthritis and Rheumatology Research Alliance Registry Study

open access: yesArthritis Care &Research, EarlyView.
Objective Social determinants of health (SDOH) contribute to juvenile idiopathic arthritis (JIA) disparities, but most studies have assessed SDOH independently rather than cumulatively across individual, family, and neighborhood levels. Using a socioecological framework, we investigated the relationship among cumulative social disadvantage ...
William Daniel Soulsby   +448 more
wiley   +1 more source

IFRS v. U.S. GAAP: Impact on a Company\u27s Earning and Activities [PDF]

open access: yes, 2010
Should the United States (U.S.) companies use International Financial Reporting Standards (IFRS) instead of the U.S. Generally Accepted Accounting Principles (U.S. GAAP)?
Li, Linda
core   +1 more source

Obesity subtypes and longitudinal trajectories of function over 7‐years of follow‐up: data from the Multicenter Osteoarthritis Study

open access: yesArthritis Care &Research, Accepted Article.
Background Obesity, defined by BMI ≥30kg/m2, is a risk factor for functional limitations in people with knee osteoarthritis (OA). However, function varies among such individuals. Our objective was to evaluate the implications of obesity subtypes on longitudinal patterns of physical functioning in people with or at risk for knee OA.
Kristine Godziuk   +6 more
wiley   +1 more source

Manipulation of earnings reports in Spain - some evidence [PDF]

open access: yes
Accounting regulation is a highly topical issue for listed companies in Europe. From 1 January 2005 all companies listed in the EU member states are required to produce financial reports compliant with international accounting standards.
Catherine Gowthorpe   +2 more
core  

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