IAS 38
Testing the Level of Compliance of International Accounting Standard IAS 38: Evidence from Bahrain
... with IAS 38 in listed organizations on Bahrain ...with IAS 38 in the 38 firms was ...between IAS 38 disclosure and size of the audit firm, leverage, profitability & ...
13
Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: evidence from the Portuguese listed companies
... A specific type of intangible assets are the service concessions. According to IFRIC 12, a service concession arrangements exist when a company (the concession operator) agrees with another entity (the concession ...
27
Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: Value relevance and impact on analysts' forecasts
... by IAS 36 Impairment of Assets and IAS 38 Intangible Assets during the early years of IFRS mandatory adoption by EU listed firms (see FRRP, 2006; the European Commission, 2008; the ICAEW; 2007; the ...
40
Researches in a sistemic approach of intangible assets accounting
... to IAS 38 “Intangible assets”, an intangible asset is an asset that can be identified as non-monetary, without material support and possessed to be used in the production process or for the supply of goods ...
11
On the Translation in Romanian of IAS/IFRS
... the IAS 1 translation it is called situaĠia veniturilor úi a ...in IAS 20 compared to IAS 1, where income statement is translated only as situaĠia veniturilor, which leaves it without neary half of ...
8
Audited Financial Statements (IFRS) of SFC Smart Fuel Cell AG as of and for the Year Ended December 31, 2006
... with IAS 38 ‘‘Intangible assets’’, if a newly developed asset value can be clearly defined, is technically possible and intended either for own use or is to be ...under IAS 38 ‘‘Intangible ...
39
Patent-backed debt finance: should company law take the lead to provide a "true and fair" view of SME patent assets?
... In Chapter 4 we confirmed that current UK corporate reporting and disclosure laws, which hinge on IAS 38 in respect of intangible assets, arguably do not go far enough to give a “true [r] ...
354
Reporting of Intangible Assets
... Pokud nehmotné aktivum vzniká důsledkem existence určité smluvní nebo zákonné úpravy, tj. vyplývá z uzavřené smlouvy nebo z určitého zákona, musí být jeho doba životnosti stanovena maximálně na úrovni horní hranice ...
64
IAS 17 Leases A Closer Look
... • C ontingent rents are charged as expenses in the periods in which they are incurred. • T he depreciation policy for depreciable leased assets is to be consistent with that for depreciable assets that are owned, and the ...
14
First time adoption of IFRS, Fair value option, conservatism: Evidences from French listed companies
... applied IAS 38 in the same ...(IAS 38 §75) Such active markets are expected to be uncommon for intangible ...by IAS 38 of the study, because all groups have applied the same ...
24
International Financial Reporting Standard 5 - Non-Current Assets Held for Sale and Discontinued Operations
... of IAS 16- Property, Plant and Equipment, whereas in case of intangible assets according to IAS 38 the treatment is conducted in accordance with points 112- ...
13
Intangible investments & accounting numbers : usefulness, informativeness, and relevance on the European stock markets.
... (i.e. IAS 38) ‘Intangible Assets’ adoption and its underlying harmonization process, this paper investigates whether European domestic GAAPs used for intangibles recognition prior to the IAS adoption ...
44
Exposure to arsenic in drinking water is associated with increased prevalence of diabetes: a cross-sectional study in the Zimapán and Lagunera regions in Mexico
... of iAs concentrations in drinking water and because rela- tively detailed information exists about historical levels of iAs in the local drinking water ...to iAs was posi- tively associated with all ...
11
IAS 23 Borrowing Costs A Closer Look
... The IASB considered two amendments proposed by the staff. The first was whether the revised IAS 23 should provide an exception from the general principle for certain inventories. The issue was raised by a ...
11
IFRSs for financial instruments, quality of information and capital market’s volatility: an empirical assessment for Eurozone
... The general idea was that stakeholders, including investors, consider indispensable the revision of IAS 39 (Papa, 2010). Since FASB issued Staff Positions regarding fair value measurement and impairment, IASB had ...
19
3i Group plc Report and accounts 2006
... – Financial Instruments: Under IAS 39 Financial Instruments: Recognition and Measurement (“IAS 39”), all equity investments have been designated at the date of transition to be assets at[r] ...
104
2013 GMPS Results. Fabrizio Viola CEO. Bernardo Mingrone Deputy General Manager, Head of Finance & Operations
... * Figures were restated in compliance with IAS 8 (Accounting policies, changes in accounting estimates and errors), with the retrospective application of IAS 19 "Employee benefits[r] ...
49
The risky side of inspirational appeals in personal selling : when do customers infer ulterior salesperson motives?
... with IAs, customers face ambiguity regarding the salesperson’s motives. IAs are presented with enthusiasm and emotional appeal with respect to the product, and hence, the salesperson’s message content is ...
50
Beck_unc_0153D_19087.pdf
... either iAs or MAs result in a significant impairment of insulin secretion, each exposure may operate on distinct molecular targets to cause this ...for iAs and MAs exposed cells along with the transcription ...
152
Destabilising conventions using temporary interventions
... introducing IAs, since this was found to be sufficient time for convention emergence and stabilisation in all ...of IAs were introduced, replacing nodes within the primary convention selected either ...
17