Search results for "FRS"

Emerging contaminants related to the occurrence of forest fires in the Spanish Mediterranean

2017

Forest fires can be a source of contamination because, among others, of the use of chemicals to their extinction (flame retardants, FRs), or by the production of Polycyclic Aromatic Hydrocarbons (PAHs) derived from high temperature alteration of organic matter. Up to our knowledge, this study is the first to assess the direct (PAHs 16 on the USA EPA's priority list), and indirect [tri- to hepta- brominated diphenyl ethers (PBDEs), organophosphorus flame retardants (PFRs) and perfluoroalkyl substances (PFASs)] contamination related to forest fires. The abundance and distribution of these contaminants were monitored on two Mediterranean hillslopes, one burned and one unburned, near Azuébar (S…

Plasma cortisol level in amyotrophic lateral sclerosis

2015

Background. Amyotrophic Lateral sclerosis (ALS) is associated with a significant distress, being linked to changes in hypothalamic-pituitary-adrenal axis activity. A loss of cortisol circadian rhythmicity in ALS patients was suggested, while more recently an increased plasma cortisol level in the disease has been reported. Objective. To assay the circadian plasma cortisol level in ALS and to study its relationship with the clinical phenotype and the rate of disease progression. Patients and methods. 135 ALS patients (Bulbar, 33; Spinal, 102; M/F = 1.73) and 110 controls (not affected by neurological or psychiatric disorders, free of drugs; M/F = 1.75) were recruited. Disease progression was…

The impact of mandatory IFRS adoption, investor protection and culture on timely loss recognition: Evidence from the European Union

2019

International audience

IAS 36 -standardin mukaisesti arvostettavan liikearvon tilintarkastus ja sen haasteet tilintarkastajan näkökulmasta

2015

Standardi IAS 36 sääntelee omaisuuserien arvonalentumista. Siinä määritellyssä arvonalentumistestissä yritys testaa omaisuuseränsä kerrytettävissä olevan rahamäärän. Jos tämä määrä on alhaisempi kuin kirjanpitoarvo, niin erotus kirjataan tuloslaskelmaan kuluksi. Standardia sovelletaan myös liikearvoon, joka poistettiin ennen tasapoistoilla. Arvonalentumismenettelyn problematiikka johtuu testiin liittyvästä harkinnanvaraisuudesta, sillä rahamäärä arvioidaan perustuen rahavirtaennusteisiin sekä korkokanta-oletukseen. Yrityksillä on intressi näyttää mahdollisimman hyvää tulosta ja välttää kulukirjauksia. Aiemmista tutkimuksista löytyy viitteitä johdon tietoisesta tuottojen hallinnasta. Lisäksi…

Theoretical and Empirical Research regarding the Performance of Financial Investment Companies based on Accounting Information

2016

Esta tesis examina el rendimiento de las empresas de inversión financiera y su condicionamiento al riesgo de los instrumentos financieros. La intención y contribución de esta tesis es ofrecer una visión más amplia y coherente de la evaluación del riesgo. En concreto, exploramos el impacto que tiene el riesgo derivado de los instrumentos financieros sobre las empresas de inversión financiera a través de tres modelos específicos. Abordamos esta investigación mediante un análisis de carácter teórico y empírico. En relación al enfoque teórico, mostramos las cuestiones relativas a los instrumentos financieros en el marco internacional en los últimos 30 años. En particular, los conceptos fundamen…

La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales

2007

The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.

IFRS 15 : myyntituottojen tulouttaminen asiakassopimuksissa

2016

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 …