Results 61 to 70 of about 452,472 (312)
Purpose: Quality of any financial report is of high concern to both the final users and the society since it has an effect on the economic decisions that could have a direct impact to the society.
Lumatete Irine Nanzala +2 more
doaj +1 more source
The New FASB & IASB Revenue Recognition Standards; Implementation and Effects [PDF]
In recent years there has been a growing recognition in the accounting profession that given the speed and scope of economic globalization, the need for comparability and transparency has never been more important. Accountants and financial professionals
Harmon, Frederick, Ntseh, Desmond
core
Functional Connectivity Linked to Cognitive Recovery After Minor Stroke
ABSTRACT Objective Patients with minor stroke exhibit slowed processing speed and generalized alterations in functional connectivity involving frontoparietal cortex (FPC). The pattern of connectivity evolves over time. In this study, we examine the relationship of functional connectivity patterns to cognitive performance, to determine ...
Vrishab Commuri +7 more
wiley +1 more source
Windsor and Its Discontents: State Income Tax Implications for Same-Sex Couples [PDF]
In United States v. Windsor, the Supreme Court struck down section three of the federal Defense of Marriage Act. Shortly thereafter, the Internal Revenue Service issued a ruling under which all married same-sex couples will be treated as married for ...
Mir, Haniya H.
core +1 more source
Dissecting Earnings Recognition Timeliness [PDF]
We dissect the portion of stock price change of the fiscal year that is recognized in reported accounting earnings of the year. We call this portion earnings recognition timeliness (ERT).
Ball, Ryan T., Easton, Peter
core +1 more source
ABSTRACT Objective Super‐Refractory Status Epilepticus (SRSE) is a rare, life‐threatening neurological emergency with unclear etiology in many cases. Mitochondrial dysfunction, often due to disease‐causing genetic variants, is increasingly recognized as a cause, with each gene producing distinct pathophysiological mechanisms.
Pouria Mohammadi +2 more
wiley +1 more source
Legal Consequences of Earnings Components Management
This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and ...
Deal, Candice Linette +3 more
core
Revenue recognition onconstruction contracts estate : a study of the exposure draft ED/2010/6 - contract revenues with clients [PDF]
Em 2010 o International Accounting Standards Board (IASB) e o Financial Accounting Standards Board (FASB), publicaram o Exposure Draft ED/2010/6 que discute o tratamento das receitas de contratos com clientes.
Campos, Saulo José de Barros +3 more
core
Variably Protease‐Sensitive Prionopathy: Two New Cases With Motor Neuron‐Dementia Syndrome
ABSTRACT We describe two patients with variably protease‐sensitive prionopathy (VPSPr) who developed progressive upper motor neuron symptoms, insomnia, behavioral and cognitive decline, compatible with primary lateral sclerosis associated with frontotemporal dementia (FTD).
María Elena Erro +10 more
wiley +1 more source
Public projects, Boolean functions and the borders of Border's theorem [PDF]
Border's theorem gives an intuitive linear characterization of the feasible interim allocation rules of a Bayesian single-item environment, and it has several applications in economic and algorithmic mechanism design.
Gopalan, Parikshit +2 more
core +1 more source

