Results 51 to 60 of about 168,678 (286)

Audit of financial lease

Путеводитель предпринимателя, 2020
The article researches the issue of audit of a Finance lease, the principles of financial audit, but also identified a number of advantages of financial lease to other investment mechanisms.
E. A. Gubaidullina, K. Z. Akhmetshina
doaj  

The Advantages that IFRS 16 Brings to the Economic Environment [PDF]

Ovidius University Annals: Economic Sciences Series, 2018
The International Accounting Standards Board issued in January 2016 IFRS 16 Standard"Lease Contracts" that will replace IAS 17, the current Standard on "Lease Contracts". Theapplication of IFRS 16 is mandatory beginning with January 2019.
Tudor Liviu-Alexandru
doaj  

The importance of professional judgement applied in the context of the International Financial Reporting Standards

Audit Financiar, 2016
Guidance has always been welcome in terms of applying professional judgement in the context of the principles-based accounting standards – International Financial Reporting Standards.
Ionela IVAN
doaj   +1 more source

Право оренди землі як вид нематеріального активу підприємства: аспекти обліку [PDF]

, 2011
Відображено шляхи подальшого розвитку інституту орендного використання земель сільськогосподарського призначення та становлення права оренди земель як нематеріального активу сільськогосподарських підприємств.
Литвинець, Ю. І.
core   +1 more source

Physician Referral Patterns to Physical Therapists for Managing Knee Osteoarthritis: A Retrospective Analysis of Electronic Health Records From an Integrated Health System

Arthritis Care &Research, EarlyView.
Objective This study aims to describe the frequency and timing of physician referrals to physical therapists (PTs) and other treatments prescribed over 12 months in patients with recent onset of knee osteoarthritis (KOA). The study also aims to identify determinants of early PT referrals.
Samannaaz S. Khoja, Joel M. Stevans, Gustavo J. Almeida, Clair Smith, Janet K. Freburger   +4 more
wiley   +1 more source

LEASE FINANCING: A NEW DUAL APPROACH [PDF]

Strategii Manageriale, 2013
Leasing is an important additional financing technique used by many companies, enabling them to use property, plant and equipment without making large initial cash outlays.
Cristina-Aurora, BUNEA-BONTAS
doaj  

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

Arthritis Care &Research, Accepted Article.
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 future of lease accounting and its impact on corporate real estate decisions [PDF]

, 2011
Thesis (S.M. in Real Estate Development)--Massachusetts Institute of Technology, Program in Real Estate Development in Conjunction with the Center for Real Estate, 2011.This electronic version was submitted by the student author. The certified thesis is
Canon, Timothy R. (Timothy Robert), Fenbert, Christina A   +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

IFRS 16 and its Impacts on Aviation Industry

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2019
Current differences between the accounting models for a financial and an operating lease and their critics from the users of the financial statement forced the IASB issued a new Leases Standard, IFRS 16, which supersedes IAS 17 Leases and its related ...
Alžběta Veverková
doaj   +1 more source