Search results for "FRS"
showing 10 items of 58 documents
L'impact de l'adoption des normes IAS/IFRS sur les capitaux propres des banques européennes ?
2009
Clinical Features at Onset and Genetic Characterization of Pediatric and Adult Patients with TNF-α Receptor—Associated Periodic Syndrome (TRAPS): A S…
2020
This study explores demographic, clinical, and therapeutic features of tumor necrosis factor receptor-associated periodic syndrome (TRAPS) in a cohort of 80 patients recruited from 19 Italian referral Centers. Patients’ data were collected retrospectively and then analyzed according to age groups (disease onset before or after 16 years) and genotype (high penetrance (HP) and low penetrance (LP) TNFRSF1A gene variants). Pediatric- and adult-onset were reported, respectively, in 44 and 36 patients; HP and LP variants were found, respectively, in 32 and 44 cases. A positive family history for recurrent fever was reported more frequently in the pediatric group than in the adult group (p<0.05…
Comparing the Impact of the Net Income Versus the Comprehensive Income Over the Share Price for Companies Listed on the Bucharest Stock Exchange
2020
Abstract As a consequence of adopting the IFRS in Romania, starting with 2012, for companies whose securities are admitted for trading on a regulated market, financial reporting demarches include ascertaining the comprehensive income in addition to the net income. The present paper aims at investigating how the share price evolves considering the level of the comprehensive income as compared to the reported net income, in a multiannual empirical study implying panel data analysis through Pooled OLS, Fixed Effects and Random Effects models processed through EViews. Furthermore, the informational and decisional utility of the two main forms of disclosed accounting results (the net income and …
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…
The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16
2018
The new IASB and FASB models for leases aim to improve the quality of financial reporting. To this end, both standard setters impose the recognition of assets and liabilities for operating leases. Meanwhile, preparers have been strongly lobbying against these changes, as in their view the new treatment will lead to negative economic consequences. We undertake a value‐relevance study to examine whether as‐if capitalised operating leases are priced by market users in a relatively unexplored setting. We consider Spanish listed firms, and employ hand‐collected data on operating leases disclosed in the notes to the financial statements to constructively capitalise the assets and liabilities. Our…
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…
Grāmatas piederības zīmes gadsimtu gaitā Latvijas Universitātes Akadēmiskajā bibliotēkā
2020
Visiting Friends and Relatives (VFRs) travelers and imported malaria in the Palermo district (Sicily).
2014
Abstract Introduction. Although Italy has been malaria-free since 1970, the infection is commonly introduced into the country by travelers and immigrants from endemic areas. The term VFRs refers to immigrants from malaria-endemic countries who are regularly resident in a malaria-free area, and who travel to their countries of origin to visit friends and relatives (VFRs). This group is at special risk of malaria as they are unaware of having lost their transitory immunity to the disease. Methods. We conducted a retrospective study at the International Travelers Department of Palermo (Italy), examining records of malaria cases (67) reported over the period from 1998 to 2013. Results. VFRs rep…
[Visiting friends and relatives (VFRs) role on imported malaria: a literature review]
2015
In the last decades, increased numbers of travel to tropical destinations in combination with the enormous influx of immigrants have led to an increased number of imported malaria cases in developed countries. There is a group of immigrants regularly resident in malaria free areas, which travel to malaria endemic countries to visit their friends and relatives (VFRs). VFRs represent a high-risk group of contracting malaria. Publications presenting original data on malaria in VFRs were selected for a literature review.We considered all data regarding prevalence of malaria in VFRs compared to the other groups of travelers, length of trip, group characteristics such as age, sex, country visited…
IFRS 3 et reconnaissance des actifs incorporels : l'inertie des émetteurs en question.
2010
National audience; En matière de regroupement d'entreprises, et en vue d'adapter les états financiers aux évolutions de l'environnement économique, la position adoptée par le normalisateur IFRS consiste à faciliter la reconnaissance des actifs incorporels séparément du goodwill dans les sociétés cotées (position défendue par les normes IFRS 3 et IFRS 3 révisée). Cette orientation est contestée par un certain courant de littérature, et démentie par l'analyse des résultats d'une étude exploratoire originale portant sur le CAC 40. L'inertie des sociétés cotées ainsi mise en œuvre peut s'expliquer, notamment, par la tendance des normes à ne pas suffisamment tenir compte de la capacité cognitive…