Results 141 to 150 of about 515 (170)

TOWARDS GLOBAL ACCOUNTING STANDARDS - MSSF AND US GAAP

open access: yesFinancial Internet Quarterly
The article presents the latest events concerning the development of global accounting standards. The basic features of IFRS and US GAAP have been characterized and the main standard-setting bodies presented. It was noted that after a few years of cooperation the agreement between IASB and FASB was made. With the participation of IOSCO, the EU, and the
exaly   +2 more sources

Systematyka i analiza całkowitych dochodów ustalanych według MSSF [PDF]

open access: yes, 2013
The aim of the article is to present the comprehensive income established by International Financial Reporting Standards. Statement of comprehensive income was implemented by polish accounting law in 2009 for the entities using international financial reporting standards.
exaly   +4 more sources
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Human motion heart rate measurement with MSSF and feature interaction

Computer Methods in Biomechanics and Biomedical Engineering
Conventional heart rate monitoring often struggles in dynamic exercise settings, facing challenges with accuracy and personalized adaptation. To address this, this study proposes a novel model utilizing Multi-Scale Spectral Feature selection and an ensemble of Extremely Randomized Trees and a Multilayer Perceptron. Transfer learning is applied to adapt
Yanchun, Wang, Yang, He
openaire   +2 more sources

Modified star‐star fractal (MSSF) super‐wideband antenna

Microwave and Optical Technology Letters, 2017
ABSTRACTA microstrip line fed star‐star fractal antenna with notch loaded semi‐elliptical ground plane is presented for super wideband applications. An impedance bandwidth of 4.6–52 GHz, i.e., a bandwidth ratio of 11.31:1 is achieved for VSWR < 2. The antenna structure has advantages of compact dimensions and wider bandwidth over previously reported
Sarthak Singhal, Amit Kumar Singh
openaire   +1 more source

Porównywalność informacji sprawozdawczych w świetle założeń koncepcyjnych MSSF [PDF]

open access: possibleFinanse, Rynki Finansowe, Ubezpieczenia, 2017
Purpose – Purpose of this article is to indicate an importance of different aspects of comparability for usefulness of reporting information. Design/methodology/approach – This article is based on literature studies and analysis of Polish accounting law. Findings – Indication of importance of comparability as a qualitative characteristic, which expands
Barbara Gierusz, Teresa Martyniuk
openaire  

Bilans bilansowi nierówny, czyli MSSF a US GAAP na przykładzie sektora paliwowego [PDF]

open access: yes, 2017
Sponsorami konferencji byli: Stowarzyszenie Księgowych w Polsce Oddział Okręgowy w Łodzi, Krajowa Izba Biegłych Rewidentów.
Graczyk, Paulina, Myszkowska, Agata
exaly   +4 more sources

Wpływ wprowadzenia MSSF 8 na przydatność sprawozdawczości segmentów na przykładzie największych spółek europejskich

open access: yesZeszyty Teoretyczne Rachunkowości, 2014
Jednym z glownych nurtow w badaniach Profesor A. Jarugi od początku lat 90. ubieglego wieku byly miedzynarodowe regulacje rachunkowości i harmonizacja zasad sprawozdawczości finansowej (por. Jaruga, 1991, 1994). Od tego czasu proces harmonizacji i standaryzacji rachunkowośc w skali Europy i świata ulegl znacznemu postepowi (por.
exaly   +2 more sources

Koncepcje zysku w ekonomii i rachunkowości. Perspektywa MSR/MSSF

The concepts of profit in economics and accounting. IAS/IFRS accounting standards perspective The nature of profit has been one of the central problems of economics and accounting for centuries. However, the academic attention paid to this area is still well justified.
Michał Hendryk
exaly   +2 more sources

Microgravity Anomaly Extraction Technique Based on the MSSF and Its Application to the Identification of Reservoir Fluid Dynamic Changess

Chemistry and Technology of Fuels and Oils
Wei Huang   +6 more
exaly   +2 more sources

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