Results 21 to 30 of about 1,065 (215)
REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES [PDF]
Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment.
MARIANA GURAU, MARIA GRIGORE
doaj
This paper shows the success of valuation risk—time‐preference shocks in Epstein–Zin utility—in resolving asset pricing puzzles rests sensitively on the way it is introduced. The specification used in the literature is at odds with several desirable properties of recursive preferences because the weights in the time‐aggregator do not sum to one.
Groot, Oliver +2 more
openaire +3 more sources
An Accounting Procedure for Bonds with a Double Currency Denomination in Accordance with the IFRS
The study is devoted to the development of accounting procedure and recording the financial results of bonds with a double currency denomination in accordance with International Financial Reporting standards (IFRS).
A. Yu. Kuz’min
doaj +1 more source
Exchange Rate and the PRC Foreign Trade [PDF]
The stages of exchange rate regulation and foreign trade systems reforming in PRC during the period 1978-2008 are examined. A quantitative assessment of PRC foreign trade parameters reactions to the currency rate dynamics on the national and regional ...
Dmitry Aleksandrovich Izotov +1 more
doaj +3 more sources
ABSTRACT Pediatric gastroenteropancreatic neuroendocrine neoplasms (GEP‐NENs) are extremely rare and clinically heterogeneous. Management has largely been extrapolated from adult practice. This European Standard Clinical Practice Guideline (ESCP), developed by the EXPeRT network in collaboration with adult NEN experts, provides (adult) evidence ...
Michaela Kuhlen +23 more
wiley +1 more source
The implications of applying the revaluation procedure for financial and revenue standing of the reporting entities [PDF]
Financial reporting requires continuous access to transparent information needed by possible customers when making business decisions. In this regard, it is essential that the data presented in thus arranged system are accurate. This is provided by value-
Đinović Vladica M. +2 more
doaj +1 more source
ABSTRACT Background Children with sickle cell disease (SCD) face multiple acute and chronic medical complications that may impact their quality of life as reported by patients themselves. Health‐related social needs (HRSNs), such as food and housing insecurity, are common in people with SCD, but the association between HRSNs and patient‐reported ...
Sarah J. Marks +5 more
wiley +1 more source
An important challenge in terms of smoothing excessive exchange rate volatility under the conditions of flexible exchange rate arrangement is optimization of the communication strategy of the country’s monetary regulator.
Roksolana Holub, Oleksandr Hlushchenko
doaj +1 more source
Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices
The premise of addressing aspects concerning the revaluation of tangible fixed assets took into account its importance within the portfolio of components that precede the preparation of the annual financial statements.
Ileana Cosmina PITULICE +1 more
doaj +1 more source
ABSTRACT Cup‐like nuclei are a distinctive morphological feature observed in certain cases of acute lymphoblastic leukemia (ALL). We provide evidence that they characterize DUX4/ERG ALL independently of IKZF1 deletion and reveal marked mitochondrial accumulation in this ALL subset.
Chloé Arfeuille +9 more
wiley +1 more source

