Results 41 to 50 of about 168,678 (286)

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  

Cognitive Status in People With Epilepsy in the Republic of Guinea: A Prospective, Case–Control Study

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective People with epilepsy (PWE) may experience cognitive deficits but fail to undergo formal evaluation. This study compares cognitive status between PWE and healthy controls in the West African Republic of Guinea. Methods A cross‐sectional, case–control study was conducted in sequential recruitment phases (July 2024–July 2025) at Ignace ...
Maya L. Mastick, Cheick O. Soumah, Malé Doré, Oumar Mara, Desiré Neldje, Fodé A. Cissé, Toure M. Lamine, Aminata Diallo, Seungwon Lee, Siddharth Satish, Alexander J. X. Chen, Alice Liu, Nomin Enkhtsetseg, Farrah J. Mateen, The Guinea Epilepsy Project   +14 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

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  

Clustering Algorithm Reveals Dopamine‐Motor Mismatch in Cognitively Preserved Parkinson's Disease

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To explore the relationship between dopaminergic denervation and motor impairment in two de novo Parkinson's disease (PD) cohorts. Methods n = 249 PD patients from Parkinson's Progression Markers Initiative (PPMI) and n = 84 from an external clinical cohort.
Rachele Malito, Chiara Meneghini, Alice Galli, Luca Gallo, Pierfrancesco Mitrotti, Paola Dimartino, Marianna Inglese, Cinzia Zatti, Alessandro Lupini, Andrea Pilotto, Alessandro Padovani, Micol Avenali, Enza Maria Valente, Cristina Tassorelli, Silvia P. Caminiti   +14 more
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  

Fluid Biomarkers of Disease Burden and Cognitive Dysfunction in Progressive Supranuclear Palsy

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Identifying objective biomarkers for progressive supranuclear palsy (PSP) is crucial to improving diagnosis and establishing clinical trial and treatment endpoints. This study evaluated fluid biomarkers in PSP versus controls and their associations with regional 18F‐PI‐2620 tau‐PET, clinical, and cognitive outcomes.
Roxane Dilcher, Charles B. Malpas, Stuart J. McDonald, William T. O’Brien, Craig Despott, Kelly L. Bertram, Matthew P. Pase, Lukas Frontzkowski, Meng Law, Terence J. O’Brien, Lucy Vivash   +10 more
wiley   +1 more source

Economic Burden of Rheumatoid Arthritis in Low‐ and Middle‐Income Countries: Systematic Review and Meta‐Analysis

Arthritis Care &Research, EarlyView.
Objective The aim of this systematic review was to synthesize the economic impact of rheumatoid arthritis (RA) on households, health systems, and society in low‐ and middle‐income countries (LMICs). Methods Electronic databases such as PubMed, Web of Science, and CINAHL were searched using keywords related to RA and cost of illness.
Tadesse Gebrye, Chidozie E. Mbada, Clara T. Fatoye, Faatihah Niyi‐Odumosu, Ushotanefe Useh, Zalmai Hakimi, Francis Fatoye   +6 more
wiley   +1 more source