Search results for "FRS"
showing 10 items of 58 documents
El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma
2007
The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and therefore the General Accounting Plan, which will have a bearing on the relatively recently approved adaptation of accounting to the cooperative sector in the form of Order 3614 / 2003 issued by the Ministry of Economy on 16 December. From the economic, financial and accounting point of view it can be seen that there are discrepancies in the criteria of the laws governing cooperatives, which in some c…
Political and institutional issues in ifrs adoption
2019
La tesis examina cómo el IASB consiguió su legitimidad (legitimidad de entrada y salida) y cómo se mantuvo esta legitimidad durante y después de la crisis financiera (2007-2008). Basándonos en el marco de legitimidad de Tamm Hallström y Boström (2010), observamos que el IASB construyó su legitimidad de entrada gracias al apoyo de varias organizaciones internacionales y organismos reguladores relevantes (G20, World Bank, International Monetary Fund, Basel Committee, IOSCO y IFAC), así como por el compromiso de las partes interesadas de diferentes jurisdicciones, que compartían la visión global de las normas contables, como es el caso de la UE. Con respecto a la legitimidad de salida del IASB…
Bank Loan Loss Accounting and Its Contracting Effects: The New Expected Loss Models
2019
As a result of the recent financial crisis, several key institutions urged the IASB and the FASB to re-evaluate their models for loan loss accounting and use more forward-looking information. The paper examines the principal features of the new expected loss approach, taking into account the tensions between accounting and prudential objectives with respect to credit losses. We discuss the rationales for the change introduced by IFRS 9 and explore the differences between the IASB and the FASB models. Based on the notions of accounting conservatism and earnings management, we discuss the potential consequences of the new models. While both the FASB and the IASB model are more conservative th…
A GEM-TPC in twin configuration for the Super-FRS tracking of heavy ions at FAIR
2018
The GEM-TPC [1] described herein will be part of the standard beam-diagnostics equipment of the Super-FRS [2] . This chamber will provide tracking information for particle identification at rates up to 1 MHz on an event-by-event basis. The key requirements of operation for these chambers are: close to 100% tracking efficiency under conditions of high counting rate, spatial resolution below 1 mm and a superb large dynamic range covering projectiles from Z=1 up to Z=92. The current prototype consists of two GEM-TPCs inside a single vessel, which are operating independently and have electrical drift fields in opposite directions. The twin configuration is done by flipping one of the GEM-TPCs o…
Interlingual translation of the International Financial Reporting Standards as institutional work
2017
The International Financial Reporting Standards (IFRS) have been widely adopted well beyond English-speaking jurisdictions. Using the Finnish translation of the IFRS as a primary object of investigation, this article analyses the way in which the standards are translated into another language. Drawing on interviews with translators and translation review committee members and on an analysis of archival materials, it provides an empirically grounded understanding of practical problems of linguistic equivalence, and the institutional work required to maintain the IFRS as a global, translingual institution. Accordingly, the article highlights the constructed and negotiated nature of the lingui…
The effect of IFRS's and Russian GAAP's revenue recognition differences on accumulation and timely allocation of profit tax in Russia : case Andritz …
2011
The MITOS system predicts long-term survival in amyotrophic lateral sclerosis
2015
ObjectiveThe choice of adequate proxy for long-term survival, the ultimate outcome in randomised clinical trials (RCT) assessing disease-modifying treatments for amyotrophic lateral sclerosis (ALS), is a key issue. The intrinsic limitations of the ALS Functional Rating Scale-Revised (ALSFRS-R), including non-linearity, multidimensionality and floor-effect, have emerged and its usefulness argued. The ALS Milano-Torino staging (ALS-MITOS) system was proposed as a novel tool to measure the progression of ALS and overcome these limitations. This study was performed to validate the ALS-MITOS as a 6-month proxy of survival in 200 ALS patients followed up to 18 months.MethodsAnalyses were performe…
IFRS-tilinpäätösraportoinnin erot Suomen ja Venäjän välillä
2017
Tutkimuksessa selvitetään, eroavatko suomalaisten ja venäläisten pörssilistattujen yhtiöiden IFRS-tilinpäätökset toisistaan. Tutkimuksen tarkoituksena on tunnistaa eroja ja yhtäläisyyksiä suomalaisessa ja venäläisessä IFRS-tilinpäätösraportoinnissa näkyvien valintojen (eng. overt options) suhteen. Tutkimuksen aineisto muodostuu kahdenkymmenen Helsingin ja Moskovan pörssiin listattujen blue chip -yhtiöiden IFRS-standardien mukaan laadituista tilikauden 2016 tilinpäätöksistä. Tutkimus on luonteeltaan kvantitatiivinen vertaileva tutkimus ja aineistoa analysoidaan ristiintaulukossa khiin neliö -riippumattomuustestillä. Tutkimustuloksista ilmenee, etteivät suomalaiset ja venäläiset IFRS-tilinpää…
In-beam test results of the Super-FRS GEM-TPC detector prototype with relativistic uranium ion beam
2023
As an essential part of the Super-FRS particle identification, the GEM-TPC detector in a twin field-cage configuration will provide position information at up to 1 MHz counting rate with a spatial resolution 95 %. This detector is designed to provide particle-beam tracking information of projectiles ranging from protons to uranium. The performance of the GEM-TPC detector in a single field-cage configuration and newly integrated AWAGS readout electronics with a differential output was studied at the FRS for the response to the uranium beam at 850 MeV/u with intensity up to 1000 ions/spill. The result shows that a clusterization algorithm developed for this analysis works properly. The spatia…
Market risk reporting in banking overcoming the limits of IAS/IFRS and Basel regulation
2017
Market risk in banking activity is becoming a more severe issue day by day for several reasons. Analysing it from a regulatory point of view is fundamental for assessing whether or not banks are in the conditions of disclosing a satisfactory degree of information about their market risk exposure. The two regulatory constraints to consider are International Accounting Standards (IAS/IFRS) and the Basel regulation. Both of them seem to put too many constraints on banks. They turn out to be over-over-regulated. Even if regulators put many efforts in trying to provide a useful regulation for banks' risk reporting and capital adequacy, we are still far from a good regulation. The regulatory proc…