Results 41 to 50 of about 168,783 (307)

The joint FASB/IASB lease project: Summary of proposed changes and impact on Lessee financial statements: Working paper series--11-05 [PDF]

, 2011
This paper describes the major proposed changes to the accounting model for lessees under the joint lease project of the U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) and the resulting impacts on
Kilpatrick, Bob G., Wilburn, Nancy L.
core  

Cognitive Behavioral Therapy for Youth With Childhood‐Onset Lupus: A Randomized Clinical Trial

Arthritis Care &Research, EarlyView.
Objective Our objective was to determine the feasibility and acceptability of the Treatment and Education Approach for Childhood‐Onset Lupus (TEACH), a six‐session cognitive behavioral intervention addressing depressive, fatigue, and pain symptoms, delivered remotely to individual youth with lupus by a trained interventionist.
Natoshia R. Cunningham, Thea Senger‐Carpenter, Jocelyn Zuckerman, Michelle Adler, Mallet R. Reid, Ashley Danguecan, Luana Flores Pereira, Sarah I. Mossad, Samantha L. Ely, Khalid Abulaban, Elizabeth A. Kessler, Natalie Rosenwasser, Tamar B. Rubinstein, Ekemini A. Ogbu, Emily A. Smitherman, Alaina Miller, Taylor Abounader, Elizabeth Ross, Livie Timmerman, Dhriti Sharma, Jennifer N. Stinson, Stacy Allen, Kabita Nanda, Tala El Tal, Deborah M. Levy, Linda T. Hiraki, Hermine I. Brunner, Mathew Reeves, Steven J. Pierce, Andrea Knight   +29 more
wiley   +1 more source

The Effect of Lease Accounting on Credit Rating and Cost of Debt: Evidence from Firms in Korea

Social Sciences, 2018
This study examines the effect of capital lease and operating lease options in accounting on credit ratings and the cost of debt using data for 13 years (2001 to 2013) on 6133 listed and unlisted domestic firms in Korea that recognize leases on financial
Younghee Park, Kyunga Na
doaj   +1 more source

Accounting of Sale - Lease Back Transactions within the Framework of TFRS16 Leases

Journal of Accounting, Finance and Auditing Studies, 2021
Purpose of the Study: It is aimed to explain the accounting and presentation of the Sale and Lease Back transactions within the framework of TFRS16-Lease Standard.
openaire   +2 more sources

Features of accounting for operating lease of fixed assets [PDF]

, 2017
У стaтті досліджено особливості бухгaлтерського обліку орендних оперaцій, розглянуто aнaліз підходів до розкриття економічної сутності оперaційної оренди в сучaсних умовaх господaрювaння, розроблено порівняльну хaрaктеристику видів оренди тa подaнa ...
Касяненко, Н. А., Кузнецова, Світлана Олександрівна   +1 more
core  

Retractions in Rheumatology: Trends, Causes, and Implications for Research Integrity

Arthritis Care &Research, EarlyView.
Objective We aimed to describe the trends and main reasons for study retraction in rheumatology literature. Methods We reviewed the Retraction Watch database to identify retracted articles in rheumatology. We recorded the main study characteristics, authors’ countries, reasons for retraction, time from publication to retraction, and trends over time ...
Anna Maria Vettori, Michele Iudici
wiley   +1 more source

Changes in the financial ratios of the wholesale and retail sector companies arising from the new accounting of the operating lease

Revista Eniac Pesquisa, 2016
In a recent study, released by the International Accounting Standard Board (IASB), changes in lease accounting criteria will add $ 2 trillion to the balance sheets of US companies.
Mariana Moreira Arrozio, Alexandre Gonzales, Fabiana Lopes da Silva   +2 more
doaj   +1 more source

Ipteks Perlakuan Akuntansi Operating Lease di Dealer Hino Manado [PDF]

, 2018
Nowadays, it cannot be denied that a large level of innovation in the automotive business sector has opened up so many opportunities to develop ourselves, express creativity, and put ideas into the business world. This was seen by Dealer HINO Manado as a
Rondonuwu, S. (Sintje), Wowor, B. C. (Brigita)   +1 more
core  

A Q‐Learning Algorithm to Solve the Two‐Player Zero‐Sum Game Problem for Nonlinear Systems

International Journal of Adaptive Control and Signal Processing, Volume 39, Issue 3, Page 566-581, March 2025.
A Q‐learning algorithm to solve the two‐player zero‐sum game problem for nonlinear systems. ABSTRACT This paper deals with the two‐player zero‐sum game problem, which is a bounded L2$$ {L}_2 $$‐gain robust control problem. Finding an analytical solution to the complex Hamilton‐Jacobi‐Issacs (HJI) equation is a challenging task.
Afreen Islam, Anthony Siming Chen, Guido Herrmann   +2 more
wiley   +1 more source

Making Space for Stories: Ambiguity in the Design of Personal Communication Systems [PDF]

, 2005
Pervasive personal communication technologies offer the potential for important social benefits for individual users, but also the potential for significant social difficulties and costs. In research on face-to-face social interaction, ambiguity is often
Aoki, Paul M., Woodruff, Allison
core   +2 more sources