Ipsas - Open Access .click

Results 51 to 60 of about 317 (181)

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
Consolidated financial statements represent one of the main benefits that the public sector reforms brought. The novelty of the subject sparked out interest for a detailed research, research that can bring an added value to the development of this ...
ANDREEA CÎRSTEA, ŞTEFAN DRAGOȘ CÎRSTEA +1 more
doaj

Standaardisering van verslaggeving in de publieke sector [PDF]

MAB, 2007
Volgens de Algemene Rekenkamer bestaat er een grote verscheidenheid aan verslaggevingsregels binnen de publieke sector: ‘Meer harmonisatie kan winst opleveren voor de kwaliteit van informatie en de doelmatigheid van informatieproductie.
Frans Van Schaik
doaj +3 more sources

Testing for Contagion in International Financial Markets: To See More, Go Higher

Financial Review, Volume 61, Issue 3, Page 725-763, August 2026.
ABSTRACT Traditional measures of financial contagion rely on correlation shifts, overlooking higher moments such as skewness and kurtosis. We examine contagion during two major financial crises, incorporating lower‐ and higher‐moment measures. We analyze stock market returns from 22 major markets at different frequencies, offering a global perspective ...
Simeon Coleman, Vitor Leone
wiley +1 more source

Enhancing Governance through IPSAS: Impacts on Transparency and Accountability in Public Sector Financial Reporting

Jurnal Ilmiah Akuntansi
This study addresses the empirical gap in understanding the practical challenges and long-term impacts of implementing International Public Sector Accounting Standards (IPSAS) on public trust and policymaking efficiency in the public sector.
Rochman Marota, Razana Juhaida Johari
doaj +1 more source

بررسی مسائل و چشم انداز همگرایی استانداردهای حسابداری بخش عمومی اروپا با استانداردهای بین المللی حسابداری بخش عمومی [PDF]

حسابداری و بودجه‌ریزی بخش عمومی, 2021
انتشار استانداردهای بین‌المللی حسابداری بخش عمومی (IPSAS) موجب شده تا در مناطق مختلف جهان، کشورها در صدد همگرایی با آن اقدام نمایند. در این راستا برخی کشورها، پیشرو و برخی دیگر با توجه به آثار احتمالی همگرایی و تحولاتی که می‌بایست صورت گیرد، هنوز اقدامی ...
جواد یوسفی برهمن
doaj

3D Stereophotogrammetry Analysis and Psychosocial Outcomes of Injectable Fillers in Gender‐Affirming Facial Contouring: A Prospective Analysis

Journal of Cosmetic Dermatology, Volume 25, Issue 8, August 2026.
ABSTRACT Background Gender‐affirming facial procedures alleviate dysphoria, yet prospective data on nonsurgical interventions remain scarce. Objective data on anatomical and psychosocial outcomes following injectable fillers in transgender populations are poorly defined.
Bruna S. F. Bravo +11 more
wiley +1 more source

“That We May Love the As Yet Unknown God”: The Meaning of Analogy in Augustine’s De Trinitate

Modern Theology, Volume 42, Issue 3, Page 708-729, July 2026.
Abstract Recent interest in the idea of analogy and the analogy of being, along with the apparent invocation of Augustine’s De Trinitate in the definition of Lateran IV, calls for a renewed investigation into the idea of analogy in the aforementioned text. Methodologically, “analogy” in De Trin. names a form of discourse which attempts to see the truth
Samuel J. Korb
wiley +1 more source

May I pick your brain? Local minds as living cadastres in a Portuguese eleventh‐century lawsuit

Early Medieval Europe, Volume 34, Issue 2, Page 231-253, May 2026.
In the context of a dispute with the monastery of Lorvão, in the late eleventh century, the monks of Vacariça, near Coimbra (modern Portugal), carried out a field enquiry in the village of Recardães. This was part of a failed attempt to repossess a number of land plots that they claimed were theirs, but had lost control of.
Julio Escalona
wiley +1 more source

Oncologic Outcomes of Cytoreductive Radical Prostatectomy in Patients With Synchronous Metastatic Castration‐Sensitive Prostate Cancer: A Retrospective Analysis

Cancer Medicine, Volume 15, Issue 4, April 2026.
ABSTRACT Objectives Local therapy for metastatic castration‐sensitive prostate cancer (mCSPC) remains controversial. This study aimed to assess the feasibility, safety, and oncologic outcomes of cytoreductive radical prostatectomy (cRP) in patients with synchronous mCSPC, with a particular focus on pathological findings.
Kento Morozumi +8 more
wiley +1 more source

Cerebellar Cystic Metastasis—An Unusual Presentation of Prostate Adenocarcinoma Dissemination: A Case Report

Clinical Case Reports, Volume 14, Issue 4, April 2026.
ABSTRACT Although prostate cancer is among the most common malignant tumors in men, brain metastases from prostatic cancer are infrequent. Brain dissemination is especially rare with the most frequent histological type of prostatic adenocarcinoma. We present a case of a cystic‐hemorrhagic cerebellar metastasis with a solid enhancing component in a ...
Mia Smoljan Basuga +5 more
wiley +1 more source

public sector
accounting
international public sector accounting standards

transparency