Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 87 for “"IAS"”.
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IAS 37: Skuldbindingar, óvissar skuldir og óvissar eignir
… þessarar ritgerðar er reikningsskilastaðall IAS 37 – Skuldbindingar, óvissar skuldir og óvissar eignir sem tók gildi árið 1999. Staðallinn var upphaflega gefinn út af Alþjóðlegu reikningsskilanefndinni (International Accounting Standards Committee, IASC) en þegar ný stofnun var sett á …
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Leigusamningar. Drög að nýjum staðli í stað IAS 17
… gefin út af Alþjóðlegu reikningsskilanefndinni (IASB) í samvinnu við bandarísku reikningsskilanefndina (FASB). Farið er stuttlega yfir núverandi staðal IAS 17 sem og starfsemi Alþjóðlegu reikningsskilanefndarinnar. Farið er yfir helstu breytingarnar í nýju drögunum og er áherslan lögð á …
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Fasteignafélög á Íslandi og IAS-staðall 40: mat á fjárfestingareignum fasteignafélaga
… verður alþjóðlegi reikningsskilastaðallinn IAS 40, skýrt verður lítillega frá honum og hann svo tengdur við aðferðir fasteignafélaganna. Tekin voru viðtöl við fjármálastjóra fasteignafélaganna þriggja og fengin svör við ýmsum spurningum. Leitast er við að svara því hvort einhver munur sé á …
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Indoor navigation efficiency improvement in intelligent assistive systems (IAS) using neural networks
… navigation in Intelligent Assistive Systems (IAS). The issue of inefficient indoor home navigation exists in IAS because of the inefficient indoor home scene and object recognition. The problem is therefore addressed by developing different novel methods using neural networks in this thesis. …
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Upplýsingar um tengda aðila - IAS 24 : hverjir teljast tengdir aðilar og hverjir ekki?
… hvernig alþjóðlegi reikningsskilastaðallinn IAS 24 – Upplýsingar um tengda aðila skilgreinir tengda aðila, hverjir teljast tengdir félögum og hverjir ekki og hvort skilgreiningin væri sett fram á skýran hátt. Notast var bæði við megindlegar og eigindlegar rannsóknaraðferðir. Stuðst var við …
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The use and perceived usefulness of IAS 29 general price level information in Zimbabwe
Hyperinflation, as defined in IAS 29, was identified in Zimbabwe in November 1999. Accordingly, the standard, and its General Price Level adjustments, was adopted for financial years beginning on 1st January 2000. However, there has been much resistance to the implementation of the standard, which …
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La scelta della Fair Value Option nello IAS 40: evidenze empiriche sul settore Real Estate
The adoption of IAS/IFRS by the European Union has represented a key accounting change for European companies and offers a rich source of analysis to the scientific community. This thesis is part of the debate on-going on the choice between fair value and historical cost as the optimal evaluation …
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Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications
… but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital market implications. The motivation for …
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Perceptions among accountants, auditors and users of IAS in preparing annual accounts: the case of Kuwait
… with local accounting practices. The adoption of IAS to the Kuwaiti environment started in 1990. This puts Kuwait among the countries, which implemented IAS at its early stage. This study focuses primarily on measuring accountants', auditors', and external users' attitudes towards using IAS in …
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The application of IAS 39 reclassifications by global systemically important banks (G-SIBs) since 2008/2009
The International Accounting Standard Board (IASB) introduced an amendment to the International Accounting Standard 39 – Financial Instruments: Recognition and Measurement (IAS 39) and to International Financial Reporting Standard 7 – Financial Instruments: Disclosures (IFRS 7) on 13 October 2008. …
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The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation
… 1990s to harmonize their domestic standards with IAS have been successful. Four research questions are addressed and eight hypotheses are developed to investigate the current level of harmonization and whether the extent of harmonization improves with the issuance of the most recent Chinese GAAP. …
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Análise à aplicação e às implicações das IAS/IFRS nas demonstrações financeiras das empresas do sector das telecomunicações móveis de Portugal
… multinacionais, à transnacionalidade das economias e a uma crescente globalização dos sectores empresariais dos países desenvolvidos. Com a internacionalização das empresas surge a necessidade de harmonizar as normas contabilísticas existentes nos vários países do mundo. A Comissão Europeia com …
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“If I’m here to teach means I’m really good”: an IPA study into International Academic Staff lived experiences – challenges, coping strategies, investment, and identity
… with the influx of international academic staff (IAS) to the UK being crucial to the economy, environment, and society; and the “presence of international faculty” (Rumbley and de Wit 2016, p.267) is key aspect of higher education especially in today’s global knowledge society. Current literature …
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Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), …
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Impacto de los alelos intermedios en el gen de la huntingtina en pacientes con enfermedad de Alzheimer de origen esporádico
… el mecanismo por el que la presencia de HTT IAs en pacientes LOAD pueden actuar como factor de riesgo genético, para el desarrollo o agravamiento fisiopatológico de la misma. Para ello el objetivo general fue definir mediante diferentes aproximaciones el papel patogénico que pueden tener los …
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The impact of IAS 36 on the quality of financial statements for UK companies: A multi-dimensional analysis of impairment of assets
… of International Accounting Standard 36 (IAS 36) on the quality of financial statements for UK companies. The study focuses on the impairment of assets, aiming to understand the factors affecting impairment timeliness, the role of audit industry specialisation, and the extent of compliance …
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Differential Cytotoxicity and Reactive Oxygen Species Generation in Pulmonary and Aortic Cells Exposed to Inorganic Arsenic and Monomethylarsonous Acid
… degree of toxicity than inorganic arsenic (iAs) and may be linked to arsenic-induced vascular diseases. This study explores possible reactive oxygen species that may contribute to atherosclerosis and examines the different cytotoxic effects of iAs and MMAs on thoracic aorta smooth muscle …
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Frontal lobe asymmetry and impulsive aggression : a reinforcement sensitivity study.
… studies have found impulsive aggressors (IAs) have sensory and informational processing deficits. Undergraduate male volunteers (n = 15 IAs, n = 15 controls) completed a resting EEG and two affective picture tasks intended to manipulate emotional state. IAs showed more right frontal …
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Communities of Practice facilitating learning and innovation in the Indian Administrative Services - A qualitative investigative study
… Services (henceforth referred to as IAS) officers. The organizational context of the IAS is a fascinating one with its rich legacy and tradition of being the successor to the erstwhile Indian Civil Services (henceforth referred to as ICS) of the British Raj; and its subsequent …
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