Journal articles: 'IFRS 6'

1

Eierle, Brigitte, Wolfgang Schultze, Bettina Bischof, and Sandra Thiericke. "Eignung der IFRS für Controllingzwecke." Controlling 20, no. 6 (2008): 289–98. http://dx.doi.org/10.15358/0935-0381-2008-6-289.

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Tagage, Mike, and Tamara Klasen-Broeren. "Wat als zorginstellingen ifrs zouden toepassen?" HEADline 31, no. 4 (October 2014): 10–12. http://dx.doi.org/10.1007/s40739-014-0035-6.

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Smith, Christelle, and Elmar R. Venter. "Financial statement comparability in the extractive industry." Accounting Research Journal 33, no. 3 (May 28, 2020): 523–41. http://dx.doi.org/10.1108/arj-08-2019-0161.

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Purpose This paper aims to investigate financial statement comparability in the extractive industry. This paper focuses on the extractive industry because International Financial Reporting Standards (IFRS) contain limited guidance on the accounting treatment for exploration and evaluation (E&E) costs and IFRS 6 – Exploration for and Evaluation of Mineral Resources allowed firms to continue with existing divergent accounting treatment of E&E costs. Design/methodology/approach The authors use data from Australia, a country that adopted IFRS in 2005 with a large extractive industry. They also compare changes in cross-country comparability around the IFRS adoption date between Australian firms and adopters relative to Australian firms and non-adopters to better isolate changes in comparability that are attributable to the adoption of IFRS from other sources that are not related to the adoption of IFRS. The authors measure comparability consistent with De Franco et al. (2011) where financial statements are comparable when two firms produce similar accounting amounts for similar economic events. Findings For non-extractive industry firms, the authors find the comparability of financial statements of Australian firms increased with other adopters and that this increase was relatively greater than the increase with non-adopter firms. This evidence is consistent with comparability benefits associated with the adoption of IFRS. However, for extractive industry firms, the authors do not find a significantly greater increase in the comparability of financial statements of Australian firms with adopters relative to the increase with non-adopters, suggesting that the increase is likely not associated with the adoption of IFRS. In additional analysis, they find that following IFRS adoption non-extractive Australian firms have greater within-country comparability relative to extractive Australian firms, while there was no difference in the pre-adoption period. Originality/value The evidence suggests that the divergent practices for E&E costs under IFRS 6 and the lack of an accounting standard that deals with matters relating to the extractive industry hinder the comparability of financial statements in this industry.

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Chukwu, Gospel J., Isoboye J. Damieibi, and Emma I. Okoye. "Firm-Specific Attributes and the Value Relevance of Accounting Information in Nigeria." International Journal of Business and Management 14, no. 10 (September 5, 2019): 12. http://dx.doi.org/10.5539/ijbm.v14n10p12.

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This paper examines how firm-specific attributes affect the value relevance of summary accounting numbers in Nigeria. The paper also investigates whether the adoption of International Financial Reporting Standards (IFRS) affects the relationship between the summary accounting numbers (book value of equity and earnings) and firm-specific characteristics (firm size, liquidity and leverage). Data from 54 firms in 10 sectors of the Nigerian Stock Exchange (covering a period of 6 years, 2009 to 2014, divided into 3 years pre-IFRS period and 3 years IFRS period) were analyzed based on the Ohlson (1995) model. Results from the analyses indicate that firm-specific characteristics affect the relationship between summary accounting numbers and market value, and this effect increased in the period after IFRS adoption. The implication of these findings is that firms seeking to improve their market values must work towards the firm-specific attributes that enhance firm value. By examining the effect of firm-specific attributes on the value relevance of accounting information using data from the Nigerian Stock Exchange, before and after IFRS adoption, this study fills a research gap.

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Kunath, Oliver. "Kaufpreisallokation: Bilanzierung erworbener immaterieller Vermögenswerte nach IFRS 3 (2004)/IAS 38 (rev. 2004) und ED IFRS 3 (amend. 2005)." Controlling & Management 49, S9 (November 2005): 107–20. http://dx.doi.org/10.1365/s12176-005-0495-6.

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Baltzer, Björn, and Uwe Michel. "Der Beitrag des Controllings im IFRS-Umstellungsprojekt." Controlling 20, no. 6 (2008): 299–306. http://dx.doi.org/10.15358/0935-0381-2008-6-299.

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Cortese, Corinne, and Helen Irvine. "Investigating international accounting standard setting: The black box of IFRS 6." Research in Accounting Regulation 22, no. 2 (October 2010): 87–95. http://dx.doi.org/10.1016/j.racreg.2010.07.003.

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Sturdy, Joline, and Christo Cronjé. "An analysis of the accounting practices of junior exploration companies in South Africa." Journal of Economic and Financial Sciences 7, no. 3 (October 31, 2014): 681–96. http://dx.doi.org/10.4102/jef.v7i3.233.

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IFRS 6, Exploration for and evaluation of mineral resources, allows junior exploration companies to develop their own accounting policies with regard to exploration and evaluation expenditure. This will result, as indicated by the research problem, in inconsistent accounting practices among different companies. The objective of this article is to identify the various accounting treatments of exploration expenditure and to develop recommendations for consistent application of accounting practices. Relevant literature is critically analysed and the judgement sampling method is used to select junior exploration companies to participate in a self-administered survey to identify the various accounting treatments of exploration and evaluation expenditure by junior exploration companies. The findings of this study show that, despite the time and resources expended by the International Accounting Standards Board (IASB) in the extractive activities project, nothing has changed in the last 40 years. Progress in the standardisation of accounting for exploration and evaluation expenditure can be made if the exemptions included in IFRS 6 are removed or only the successful-efforts method incorporated into IFRS 6.

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Hasan, Mohammad Tariq, and Azhar Abdul Rahman. "The Role of Corporate Governance on the Relationship Between IFRS Adoption and Earnings Management: Evidence From Bangladesh." International Journal of Financial Research 11, no. 4 (July 8, 2020): 329. http://dx.doi.org/10.5430/ijfr.v11n4p329.

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Purpose: This study investigates the relationship between IFRS adoption and earnings management (EM) i.e. discretionary accruals (DA) and real earnings management (REM) in developing economy like Bangladesh. Moreover, the study examine the relationship between corporate governance (CG) strength and EM as well as moderating role of CG strength on the relationship between IFRS adoption and EM.Design/methodology/approach: The study employs 94 firms listed in Dhaka Stock Exchange (DSE) for 6 years i.e. 564 firm years observation, over two time period as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. Underpinning theory of the study is agency theory which explained the relationship among variables. Based on earlier literature a CG index is developed to measure the strength of CG. The study uses random effect GLS with robust regression in a balanced panel data.Findings: The results show that IFRS and CGI both have significant negative relationship with EM. Moreover, it is documented that the CG strength significantly moderates the relationship between IFRS and REM. It implies that the presence of good CG may help to attain the objectives of IFRS adoptionOriginality/value: To the best of the author’s knowledge, this is one of the first empirical attempts at providing evidence about the role of CG on the relationship between IFRS adoption and EM in Bangladesh. The findings of this study can be beneficial for the member of the regulatory bodies and researchers to formulate new policy and enhance corporate governance practices in Bangladeshi companies as well as develop a better framework for all stakeholders involved in financial reporting. Future studies may also investigate the interacting effect of corporate governance strength on other related variables which may influence the level of earnings management.

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Wulandari, Tiara. "PENGARUH KONVERGENSI IFRS, KOMPLEKSITAS AKUNTANSI DAN PROBABILITAS KEBANGKRUTAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI." CASH 4, no. 01 (June 5, 2021): 9–19. http://dx.doi.org/10.52624/cash.v4i01.2241.

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Penelitian ini bertujuan untuk mengetahui pengaruh konvergensi IFRS, kompleksitas akuntansi, probabilitas kebangkrutan perusahaan terhadap manajemen laba dengan good corporate governance sebagai variabel moderasi. Sampel dalam penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Metode penentuan sampel menggunakan metode purposive sampling. Terdapat 87 perusahaan terpilih sebagai sampel dalam penelitian ini. Teknik analisis yang digunakan adalah moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa (1) konvergensi IFRS berpengaruh negatif terhadap manajemen laba, (2) kompleksitas akuntansi tidak berpengaruh terhadap manajemen laba, (3) probabilitas kebangkrutan perusahaan berpengaruh positif terhadap manajemen laba. (4) komite audit berpengaruh negatif terhadap manajemen laba, (5) komite audit tidak memperkuat pengaruh konvergensi IFRS terhadap manajemen laba, (6) komite audit tidak tidak memperlemah pengaruh kompleksitas akuntansi terhadap manajemen laba, dan (7) komite audit tidak memperlemah pengaruh probabilitas kebangkrutan perusahaan terhadap manjemen laba.

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Eliseyeva, O. V. "FIXED ASSETS ACCOUNTING IN ACCORDANCE WITH THE NEW FEDERAL STANDARD FSBU 6/2020 «FIXED ASSETS»." Vestnik of the Russian University of Cooperation, no. 1(43) (April 26, 2021): 34–38. http://dx.doi.org/10.52623/2227-4383-1-43-7.

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The article examines the main changes in the accounting and tax accounting of fixed assets that have occurred in accordance with the adoption of the new Federal standard FSBU 6/2020 «Fixed Assets». The author compared the current PBU 6/01 «Accounting for fixed assets» with the mandatory for use from the reporting for 2022 FSBU 6/2020 «Fixed assets». The article contains comparative characteristics of regulatory documents and explanations on them. The new regulatory document introduces changes not only to such concepts as cost, depreciation, useful life, but also gives a new, significantly distinguis hable, concept of fixed assets, requirements for the recognition of assets as items of fixed assets. The comparisons made in the article can be useful for practical application. It is noted that the accounting of fixed assets has become closer to International financial reporting standards. For example, such a concept as «fair value» is introduced by FSBU 6/2020 in accordance with International Financial Reporting Standard (IFRS) 13 «Fair Value Measurement». The author concluded that the practical application of all the innovations in the accounting of fixed assets will facilitate the formation of financial statements in accordance with IFRS.

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Bausch, Andreas, and Thomas Fritz. "Behandlung des derivativen Goodwill nach US-GAAP und IFRS." WiSt - Wirtschaftswissenschaftliches Studium 34, no. 6 (2005): 302–7. http://dx.doi.org/10.15358/0340-1650-2005-6-302.

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Anggraini, Shella Yolan, and Nadirsyah Nadirsyah. "ANALISIS RELEVANSI INFORMASI, RELIABILITAS, DAN ASIMETRI INFORMASI SETELAH PENGADOPSIAN IFRS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2014)." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5, no. 4 (November 25, 2020): 526–39. http://dx.doi.org/10.24815/jimeka.v5i4.16791.

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The objectives of the research are to examine the impact of adoption of IFRS in Indonesia on quality of financial statement information in terms of relevance and reliability and to examines information asymetry. The Relevance is measured by combined value relevance of book value of equity and net income, reliability is measured by absolute discretionary accrual as an inverse measure, and information asymetry is measured by bid ask spread. Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 6 years (2009-2014). By using purposive sampling and balanced panel data, there are 31 companies fulfilling the sample criteria. Multiple linier regression and paired sample t-test model is used to test the hypothesis. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS but no difference in information asymmetry after the adoption of IFRS

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Chrubasik, Bodo, and Jürgen Janz. "Umstellung der Konzernrechnungslegung auf IFRS bei der VR LEASING AG." Controlling & Management 51, S1 (March 2007): 56–63. http://dx.doi.org/10.1365/s12176-012-0155-6.

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15

Abdo, Hafez. "Accounting for Extractive Industries: Has IFRS 6 Harmonised Accounting Practices by Extractive Industries?" Australian Accounting Review 26, no. 4 (September 12, 2016): 346–59. http://dx.doi.org/10.1111/auar.12106.

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Mulia, Dewi Sari. "Evaluasi Kinerja Instalasi Farmasi Rumah Sakit Islam PKU Muhammadiyah Palangka Raya Kalimantan Tengah dengan Pendekatan Balanced Scorecard." Jurnal Surya Medika 4, no. 2 (February 27, 2019): 72–78. http://dx.doi.org/10.33084/jsm.v4i2.607.

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The Balanced Scorecard translates organizational mission and strategy into operational objectives and performance measures into four perspectives: financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results showed that for an economic perspective the value of TOR 13 time, ROI 22% and Profit Margin 18%. From these values, it can be concluded that IFRS financial performance is good enough if it is done by a benchmark towards PKU Muhammadiyah Yogyakarta Hospital and the standards set by the Muhammadiyah LPPK. For the customer perspective obtained from the patient satisfaction survey shows that patients are satisfied with the performance of IFRS. But if it is based on regulations regarding minimum service standards at the Hospital for standard patient satisfaction indicators that must be achieved is 80%, then it can be concluded that the performance of IFRS still needs to be improved. The internal business process perspective for service waiting time indicators shows an average number of 6 minutes for prescription drug and 12 minutes for mixing prescription medication. When compared with the minimum service standards in hospitals for service waiting for time indicators that require a standard = 30 minutes for prescription drug and = 60 minutes for mixing prescription medication, it can be concluded that the performance of PKU Muhammadiyah Palangka Raya IFRS for service waiting time indicators is outstanding. Assessment of the index of drug availability shows a figure of 98%, which means that IFRS still has the challenge of achieving the target level of drug availability of 100%. The learning and growth perspective for employee training indicators shows that 40% of employees received training in 2018.

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Macías Cardona, Hugo Arles, and Dora Quintero. "Efectos de la aplicación de IFRS en países menos desarrollados: Revisión de estudios empíricos." Lúmina, no. 16 (December 16, 2015): 86–111. http://dx.doi.org/10.30554/lumina.16.1670.2015.

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El objetivo de este trabajo, es presentar los efectos positivos y negativos que ha tenido la implementación de IFRS en países con menor nivel de desarrollo, ubicados en cuatro regiones: África, América Latina, Asia y Europa Oriental. El método utilizado es una revisión sis-temática de literatura sobre estudios em-píricos publicados en revistas Scopus; esta revisión sistemática se desarrolló, siguiendo los lineamientos de un método legitimado en la academia británica de administración para ese tipo de trabajos. Los estudios empíricos analizados se clasificaron en dos grupos; por un lado, encontramos trabajos que abordan, en simultáneo, las experiencias de más de 30 países en desarrollo y, por otro lado, encontramos un número abundante de estudios de caso por país, donde se analizan tanto la evolución histórica de los estándares contables aplicados en el país, como las características del proceso de adopción de IFRS y los impactos que el proceso ha tenido. En general, los estudios empíricos revelan (1) bajo impacto de la implementación de IFRS sobre los flujos de capital y sobre la “ca-lidad” de la información; (2) resistencia institucional; (3) incompatibilidad de los IFRS con la normativa contable local; (4) necesidades de capacitación de los profesionales contables para la cons-trucción de los informes; (5) priorización de las normas fiscales en las empresas sobre las demás normas; (6) diferencias en el proceso de convergencia entre las Pymes y las grandes empresas y (7) diferencia en las percepciones por parte de los inversionistas y los preparadores de informes. Los organismos de control local y los estándares internacionales de auditoría están presionando institucio-nalmente la aplicación de IFRS.

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Haikarainen, Jussi, Paula Rytilä, Sirkku Roos, Sirpa Metsärinne, and Anita Happonen. "Dose uniformity of budesonide Easyhaler® under simulated real-life conditions and with low inspiration flow rates." Chronic Respiratory Disease 15, no. 3 (December 7, 2017): 265–71. http://dx.doi.org/10.1177/1479972317745733.

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Budesonide Easyhaler® multidose dry powder inhaler is approved for the treatment of asthma. Objectives were to determine the delivered dose (DD) uniformity of budesonide Easyhaler® in simulated real-world conditions and with different inspiration flow rates (IFRs). Three dose delivery studies were performed using 100, 200, and 400 µg/dose strengths of budesonide. Dose uniformity was assessed during in-use periods of 4–6 months after exposure to high temperature (30°C) and humidity (60% relative humidity) and after dropping and vibration testing. The influence of various IFRs (31, 43, and 54 L/min) on the DD was also investigated. Acceptable dose uniformity was declared when mean DD were within 80–120% of expected dose; all data reported descriptively. DD was constant (range: 93–109% of expected dose) at all in-use periods and after exposure to high temperature and humidity for a duration of up to 6 months. DD post-dropping and -vibration were unaffected (range 98–105% of expected dose). Similarly, DD was constant and within 10% of expected dose across all IFRs. Results indicate that budesonide Easyhaler® delivers consistently accurate doses in various real-life conditions. Budesonide Easyhaler® can be expected to consistently deliver a uniform dose and improve asthma control regardless of high temperature and humidity or varying IFR.

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Trapp, Rouven. "Ein Schritt zurück? IFRS-änderungen und ihre Auswirkungen auf die Unternehmenssteuerung." Controlling & Management Review 57, no. 6 (December 2013): 24–31. http://dx.doi.org/10.1365/s12176-013-0839-6.

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Buele, Irene, Esthefany Sarmiento, and Diana Arce. "Analysis of the Impact of IFRS on Net Worth of Anonymous Companies." Journal of Finance and Accounting 6, no. 1 (January 4, 2018): 1–8. http://dx.doi.org/10.12691/jfa-6-1-1.

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Kuzmin, A. Yu. "Issues of Hedge Accounting in IFRS in Consolidated financial Statement." Accounting. Analysis. Auditing 6, no. 1 (March 4, 2019): 40–49. http://dx.doi.org/10.26794/2408-9303-2019-6-1-40-49.

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In consolidated accounting the reflection of the financial results of the valuation and the accounting processes can present a challenge. That requires the development of special procedures of the joint accounting of financial results of the hedging that are consistent with the provisions of IFRS.There is a typical situation, characterized by the following components: internal hedging operations initiated by subsidiaries to the parent company create open positions with different parameters for the parent company; maternal unit of the company responsible for the management of financial risks at the general group level, in order to eliminate the negative consequences of the changes of conditions for the groups in the market, can hedge transactions by buying a single forward contract with significantly different from intra-group transactions parameters.The need to develop special procedures of joint financial hedging results, consistent with the provisions of certain IFRS standards has been proven in the article. Within the limits of tasks there have been designed and documented evaluation procedures for joint accounts for hedge accounting fair value and cash flow hedging contracts groups formed as a purely financial articles, and non-financial articles. With a view to the practical implementation of the evaluation procedures there have been proposed the methods of assessment of corresponding objects of accounting as well as the aspects of hedge effectiveness criteria have been investigated.

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Malikova, Aygul' Radikovna. "PROBLEMS THE INTRODUCTION OF IFRS IN THE RUSSIAN FINANCIAL REPORTING SYSTEM." Internetnauka, no. 6 (January 1, 2016): 68–79. http://dx.doi.org/10.19075/2414-0031-2016-6-68-79.

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Nie, Ping, Allison B. Collins, and Shanping Wang. "China's Progress with IFRS Convergence: Interviews with Chinese Professors." Issues in Accounting Education 28, no. 2 (January 1, 2013): 277–90. http://dx.doi.org/10.2308/iace-50392.

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ABSTRACT: The focus of this paper is to examine China's process of convergence with international accounting standards, through a review of the history and through the experiences of its accounting academics. The review of China's accounting history establishes a framework for understanding the current standards. The experiences of Chinese academics during the convergence process are of particular interest to other academics, and offer insight into the training and development of an internationalized accounting profession. To gain insights from the Chinese academics, we conducted interviews with ten professors, and solicited comments, suggestions, and advice from these academics. These academics report between 6 to 50 years of experience in Chinese accounting education. The focus of our interviews was to gain an understanding of the forces and circumstances that characterized the period during which China changed from an internal, rules-based accounting system to a system that has now achieved significant progress toward convergence with the International Financial Reporting Standards (IFRS). The insights from these Chinese accounting professors will be of interest to educators in other countries that are dealing with IFRS-related issues in their curriculum.

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Zubareva, Yana. "Comparative characteristics of accounting fixed assets in accordance with PBU 6/01 and IFRS (IAS) 16." Journal of economic studies 2, no. 10 (November 24, 2016): 13. http://dx.doi.org/10.12737/23720.

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Plotnikov, V. S., and O. V. Plotnikova. "FSBu 25/2018 “Accounting for Leases” and IFRS 16 “Leases”: A comparative Analysis of Key Provisions." Accounting. Analysis. Auditing 6, no. 6 (January 25, 2020): 42–51. http://dx.doi.org/10.26794/2408-9303-2019-6-6-42-51.

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The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years. At present, more standards are devoted to this problem in world practice than to other accounting objects. Nevertheless, a number of issues remain unresolved. The methodological framework of the study is based on a comparative description of the provisions of IFRS 16 “Leases” and FSBU 25/2018 “Accounting for Leases” and includes a new institutional theory, Conceptual framework for the presentation of financial statements. The research methodology provides for the reclassification of balance sheet items, which allows for significant structural information regarding the reflection of rental objects. The analysis revealed the following differences in standards: the Russian FSBU 25/2018 unreasonably introduces accounting for leasing transactions into the financial lease accounting system; insufficiently convincingly and without proper evidence the issues of identification of financial lease accounting objects are covered. The prospective direction of accounting for financial leases is the possibility of reflecting the property transferred by the lessee as an element of the cost of financial capital, at the same time, the tenant’s long-term obligations should be recognized as existing obligations. The practical significance of the study is determined by the possibility of reducing the level of debt in the balance of the parties to the lease transaction.

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Cortese, Corinne L., Helen J. Irvine, and Mary A. Kaidonis. "Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries." Accounting Forum 34, no. 2 (June 2010): 76–88. http://dx.doi.org/10.1016/j.accfor.2008.11.003.

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Kuz’min, A. Yu. "An Accounting Procedure for Bonds with a Double Currency Denomination in Accordance with the IFRS." Accounting. Analysis. Auditing 7, no. 6 (December 19, 2020): 55–63. http://dx.doi.org/10.26794/2408-9303-2020-7-6-55-63.

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The study is devoted to the development of accounting procedure and recording the financial results of bonds with a double currency denomination in accordance with International Financial Reporting standards (IFRS). The methodological base of the research includes system and dynamic-situational analysis, evaluation models of financial mathematics, accounting procedures of the theory of financial accounting. Based on the assumptions made at the formal mathematical level, this procedure is fully algorithmized, despite the ambiguity or impossibility of direct assessment of such basic accounting indicators as the initial estimate, the internal effective interest rate, and the amortized cost of a financial instrument. Considerable attention is paid to the issues of mathematical evaluation and reflection of financial results when preparing financial statements in accordance with the concept of amortized cost and effective interest rate, taking into account the impact of changes in the currency component in dynamics. The originality and uniqueness of the developed procedure is that it is applicable to the situations where coupon payments are paid several times a year. The theoretical and practical significance of the research is determined by the development of scientific and applied tools that include accounting and process models, evaluation algorithms and procedures that can be used by accounting and audit departments in practical work when solving problems of reporting in accordance with IFRS.

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Mal’tsev, A. S. "Issues of Accounting Presentation of Metals and Mining Companies at Key Exploration Work Stages." Accounting. Analysis. Auditing 7, no. 1 (March 5, 2020): 27–33. http://dx.doi.org/10.26794/2408-9303-2020-7-1-27-33.

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The paper provides an overview of the main stages and types of exploration works for solid minerals according to the current regulatory documents of the Ministry of Natural Resources and Ecology of the Russian Federation, and also considers the features of accounting for these works in conformity with the requirements of RAS 24/2011 “Accounting for the costs on exploitation of natural resources”, IFRS 6 “Exploration and Assessment of Mineral Reserves” and IAS 36 “Asset Impairment”. According to the results of a comparative analysis of RAS and IFRS, assessment of the methods for reflecting exploration work in the accounting of mining companies, an analysis of their impact on management decisions by stakeholders is carried out. The theoretical and practical significance of the study is to justify the need to develop an alternative methodology for accounting and presentation of accounting information on the results of exploration, based on a phased increase in the reliability of knowledge about subsoil areas. The study is primarily interest to government agencies for improving the legislative regulation of accounting, credit institutions and mining companies in conducting investment analysis of customers and partners.

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Ewelt-Knauer, Corinna, Ariane Kraft, and Julia Schneider. "Der neue Standard zur bilanziellen Abbildung von Versicherungsverträgen (IFRS 17) – Eine kritische Analyse der Auswirkungen auf die Versicherungsbranche." Zeitschrift für die gesamte Versicherungswissenschaft 107, no. 2 (May 29, 2018): 193–226. http://dx.doi.org/10.1007/s12297-018-0405-6.

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Kuzmin, A. Yu. "The Accounting Procedure for Hedging Financial Schemes with Non-derivative Instruments in Accordance with IFRS." Accounting. Analysis. Auditing 6, no. 4 (September 6, 2019): 53–60. http://dx.doi.org/10.26794/2408-9303-2019-6-4-53-60.

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Santos, Odilanei Morais dos, Paula Danyelle Almeida da Silva, and Ariovaldo Dos Santos. "Análise das Cartas-Comentários submetidas em resposta ao discussion paper extractive activities: perspectivas quanto ao futuro do IFRS 6 (CPC 34)." Revista Contemporânea de Contabilidade 12, no. 26 (February 24, 2016): 23. http://dx.doi.org/10.5007/33626.

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http://dx.doi.org/10.5007/2175-8069.2015v12n26p23Este trabalho apresenta uma análise do processo de revisão/substituição do IFRS 6, levando-se em consideração a perspectiva dos diversos grupos de interesses, expressa em 141 cartas-comentários submetidas à audiência pública do Discussion Paper Extractive Activities, promovida pelo IASB. Essas cartas foram analisadas seguindo a metodologia da análise de conteúdo, e os resultados estão apoiados na teoria institucional. Os resultados evidenciam que o IASB, possivelmente, terá dificuldade para implementar sua proposta normativa, dada sua rejeição majoritária pelos diversos grupos de interesse participantes da audiência pública, os quais se apoiam nas práticas institucionalizadas pautadas nos métodos dos esforços bem sucedidos, capitalização total ou área de interesse, que conflitam com a proposta apresentada pelo órgão internacional, tendo-se, portanto, um cenário em que se acredita na manutenção do status quo vigente.

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Santos, Odilanei Morais dos, Paula Danyelle Almeida da Silva, and Ariovaldo Dos Santos. "Análise das Cartas-Comentários submetidas em resposta ao discussion paper extractive activities: perspectivas quanto ao futuro do IFRS 6 (CPC 34)." Revista Contemporânea de Contabilidade 12, no. 26 (February 24, 2016): 23. http://dx.doi.org/10.5007/2175-8069.2015v12n26p23.

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http://dx.doi.org/10.5007/2175-8069.2015v12n26p23Este trabalho apresenta uma análise do processo de revisão/substituição do IFRS 6, levando-se em consideração a perspectiva dos diversos grupos de interesses, expressa em 141 cartas-comentários submetidas à audiência pública do Discussion Paper Extractive Activities, promovida pelo IASB. Essas cartas foram analisadas seguindo a metodologia da análise de conteúdo, e os resultados estão apoiados na teoria institucional. Os resultados evidenciam que o IASB, possivelmente, terá dificuldade para implementar sua proposta normativa, dada sua rejeição majoritária pelos diversos grupos de interesse participantes da audiência pública, os quais se apoiam nas práticas institucionalizadas pautadas nos métodos dos esforços bem sucedidos, capitalização total ou área de interesse, que conflitam com a proposta apresentada pelo órgão internacional, tendo-se, portanto, um cenário em que se acredita na manutenção do status quo vigente.

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Mostafa Hasanen, Sadek Hamed, and Dalia Mohamed Ali Mohamed Abo Talib. "A proposed model to address convergence determinants, IFRS & FASB: measurement & disclosure of revenue recognition "the case of Egypt"." International Journal of Academic Research 6, no. 3 (May 30, 2014): 269–85. http://dx.doi.org/10.7813/2075-4124.2014/6-3/b.40.

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Bohušová, Hana. "Development of the common standard for revenue recording as a part of the US GAAP and IAS/IFRS systems convergence." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 6 (2009): 29–44. http://dx.doi.org/10.11118/actaun200957060029.

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The most significant difference between US GAAP and IFRSs is in the area of general approach. IFRSs are based on basic accounting principles1 with limited application guidance, US GAAPs are based especially on rules with specific application guidance. FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is comparative analysis of revenue recognition under both systems, evaluation of the most significant differences in revenue recognition and measurements as a starting point for the preparation of the new general standard for revenue recognition and the new approach to the revenue recognition development.In this paper, the current approaches to revenue recognition under both systems are compared. The most significant difference is the general approach to revenue recognition. There is the Conceptual Framework where revenue is defined, two standards on revenue recognition and interpretations concerning revenue recognition and measurement in the IAS/IFRS. On the other hand, there are many standards and guidance concerning revenue in the US GAAP. Revenue is defined in the Statements of Financial Accounting concepts (CON 5, CON 6). There is not any general standard for revenue recognition under the US GAAP. The most significant differences in revenue recognition concern the long-term contracts and deferred payments. Despite this difference, there are many similarities between both systems.Based on the results of the comparative analysis which was done in the paper, a new approach for revenue recognition based on principles for the new general standard for revenue recognition common for both systems is being developed.

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Grigoroi, L., and N. Muntean. "The Experience of the Republic of Moldova in Reforming the Accounting System and Its Harmonization with Ifrs and European Directives." Bulletin of Taras Shevchenko National University of Kyiv Economics, no. 201 (2018): 59–64. http://dx.doi.org/10.17721/1728-2667.2018/201-6/9.

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Dawood, Abdul Majeed S., and Saad Salman Awad AL Maeeni. "The role of electronic auditing in verifying the principles and approaches of accounting measurement for financial instruments when adopting international financial reporting standards IFRS." Muthanna Journal of Administrative and Economic Sciences 11, no. 1 (May 5, 2021): 229–47. http://dx.doi.org/10.52113/6/2021-11/229-247.

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The diversity of financial assets owned by Iraqi companies, which are measured and presented in different ways according to the classification of these assets according to international financial reporting standards, and that re-measuring these assets (shares) affects the income statement and the financial position of companies according to the change in the fair value of shares. The auditor uses multiple auditing methods for the purpose of verifying the measurement and presentation of these assets, including the use of electronic means in auditing (computer auditing.(The aim of the research is to clarify what electronic auditing is and to explain and analyse the measurement requirements in accordance with the International Financial Reporting Standard (IFRS - 9), in addition to preparing an electronic audit program that helps the auditor to verify the re measurement and presentation of the companies ’financial assets. Two mixed joint stock companies (Iraqi Company for Manufacturing and Marketing Dates - the National Company for Tourism Investments and Real Estate Projects) are adopted as a field of application by analysing their financial data for the year / 2018 and conducting a simulation of the outcome of the activity and the financial position of the company using an electronic audit program. This is to show the difference between the actual results and the results expected to be shown in light of the measurement principles adopted under international financial reporting standards. The researchers have concluded that the use of electronic means helps the auditor to conduct the audit process for the various financial assets due to their multiplicity and diversity in addition to the diversity of their market values. In addition, this enables the auditor to identify errors and indicate their impact on the income statement and budget and thus reach a final opinion on the financial statements towards the use of electronic means in auditing operations by professional organizations and relevant authorities for the purpose of speed and accuracy in completing auditing operations. Moreover, the necessity to prepare electronic programs for various auditing purposes in line with the activity of the bodies subject for auditing and training auditors in the use of such programs.

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Christian, Natalis, Felicia Aw, Fiorentina Fiorentina, Alice Alice, and Anisah Aufah. "PERKEMBANGAN AKUNTANSI BRUNEI DARUSSALAM DAN ANALISIS SHENANIGANS DALAM LAPORAN KEUANGANNYA." Jurnal Ilmiah Akuntansi dan Bisnis 6, no. 1 (August 3, 2021): 32–43. http://dx.doi.org/10.38043/jiab.v6i1.3017.

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Brunei adalah satu-satunya negara berdaulat sepenuhnya di Kalimantan, sisa wilayah pulau dibagi antara negara Malaysia dan Indonesia. Menurut Dana Moneter Internasional (IMF), Brunei menempati urutan kelima di dunia berdasarkan produk domestik bruto per kapita pada paritas daya beli. Ada dua jenis Standar Akuntansi yang akan diadopsi di Brunei Darussalam, yaitu Standar Pelaporan Keuangan Internasional (IFRS) dan Standar Akuntansi Brunei Darussalam (BDAS) yang dikeluarkan oleh BDASC untuk entitas lain yang tidak memiliki akuntabilitas publik (entitas kepentingan non-publik). Dengan analisis yang penulis lakukan berdasarkan laporan tahunan dan laporan keuangan dengan memakai objek Bank Islam Brunei Darussalam (BIBD) selama 5 tahun terakhir, hasil analisa menunjukkan bahwa perusahaan tidak melakukan praktik Shenanigans 1, Shenanigans 2, Shenanigans 4, Shenanigans 5, Shenanigans 6, Shenanigans 7. Bank Islam Brunei Darussalam (BIBD) melakukan teknik Shenanigans 3 dalam pencatatan laporan keuangannya tanpa pengaruh yang signifikan (jumlah yang kecil) sehingga laporan keuangan masih wajar dan tidak merugikan pihak yang bersangkutan. Kata Kunci: Brunei Darussalam, Perkembangan Akuntansi, Teknik Shenanigans.

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LISOVSKAYA, Irina A., and Natal'ya G. TRAPEZNIKOVA. "Accounting estimates as the most important factor in the formation of the book value of accounting objects." International Accounting 22, no. 8 (August 16, 2021): 848–67. http://dx.doi.org/10.24891/ia.24.8.848.

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Subject. This article discusses the category of Accounting Estimates, which is important from the methodological and practical points of view, including the upcoming transition to Federal Accounting Standard 6/2020 (FAS 6/2020) – Property, Plant and Equipment. Objectives. The article aims to analyze the essence of the category of Accounting Estimates, including from the standpoint of the transformation of these estimates and their impact on the book value of fixed assets accounted for in accordance with FAS 6/2020. Methods. For the study, we used the methods of systems analysis and generalization. Results. Using some cases of transactions in fixed assets, the article shows that before the transition to FAS 6/2020, it is necessary to analyze which accounting estimates may get changed and how these changes will affect the dynamics of depreciation elements and financial statements indicators. Conclusions and Relevance. One of the reasons for the likelihood of practical difficulties associated with the justification and correct reflection of accounting estimates is the lack of knowledge of regulatory documents and international accounting practices. Therefore, it is advisable to prepare methodological recommendations on the reflection of changes in accounting estimates, given the upcoming transition to new accounting standards, and expand the practice of effective implementation of IFRS. The results of the study are intended for scientific and practical activities and training of specialists in the field of accounting, as well as the development of proposals for improving the Russian accounting methodology, focused on convergence with current international practice.

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Bohutska, Liliia. "Implementing principles of transparency in business entities." Herald of Ternopil National Economic University, no. 4 (86) (December 12, 2017): 149–58. http://dx.doi.org/10.35774/visnyk2017.04.149.

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The article considers the concept of transparency, specifically transparency of financial reporting and prerequisites of transparency development. The paper also outlines areas of researching transparency within the framework of comprehensive approach. The major attributes of transparency through which the latter is implemented are as follows: qualitative characteristics of an enterprise; integrated indicators of openness of enterprise information; qualitative characteristics of information presented in financial statements and principles of providing financial statements. It is proved that transparency improves the quality of forecasts on enterprise performance, increases investment appeal and potentially acts as intangible assets that enhance the market value of an enterprise. The concept of assessment of domestic enterprises’ openness is viewed and a list of measures for enhancing enterprise transparency is proposed. The methods that are used for calculating transparency indicators of the biggest Ukrainian enterprises and published in the bulletin of the Development of Corporate Social Responsibility Centre are studied, and the given data is analysed. The three-tier system of transparency implementation is considered in terms of the regulatory and legislative framework (IFRS, International Audit Standards, International Assessment Standards, Information Disclosure Rules); business entities, where transparency is developed through reporting; analytical level of experts, agencies and organizations that assess entity transparency. The background of forming the demand for transparent financial statements is highlighted. The main characteristics of transparent statements, namely, rationality, accessibility, representativeness, reliability, efficiency, relevance, transparency, and quality are outlined. In addition, the article considers some challenges of preparing financial statements and procedures of disclosing information on enterprise performance related to financial and nonfinancial activities. The major challenges are as follows: 1) arrangement of performance indicators under the tax legislation; 2) lack of unified methods for assessing transparency of information presented in financial statements; 3) the need for common information environment; 4) corruption; 5) extra expenditures related to reporting under IFRS; 6) provision of “appropriate” indicators in order to reduce the tax base, win tenders or report to investors; 7) the trend to present indicators in response to external requirements and for making “good images” for external users.

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Bohušová, Hana. "Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?" Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 2 (2015): 507–14. http://dx.doi.org/10.11118/actaun201563020507.

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The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to develop the common standard for Lease reporting. In 2013, a joint exposure dra of standard (ED2013/6) Leases was published. Under the new standard, it is required to capitalize all lease agreements over one year. The distinction between operating leases and finance leases should not exist anymore. The study was carried out to demonstrate the potential impact resulting from the proposed adoption of the new accounting standard concerning mandatory capitalization of all lease contracts.

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Pinto, Murillo José Torelli, Thamires Arcanja dos Santos, Heitor Laranjeira Vitor, Tiago Oliveira Santos, and Gabriela Felipe da Silva. "O Nível de Evidenciação do Ativo Intangível após a Adoção das IFRS: Estudo em Organizações da B3 e EURONEXT-LISBOA." Revista Eletrônica do Departamento de Ciências Contábeis & Departamento de Atuária e Métodos Quantitativos (REDECA) 6, no. 1 (July 29, 2019): 60–84. http://dx.doi.org/10.23925/2446-9513.2019v6i1p60-84.

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A convergência da contabilidade aos padrões internacionais por meio das Internacional Financial Reporting Standards(IFRS) trouxe alterações significativas tanto na legislação portuguesa quanto na brasileira. Por este motivo o presente estudo teve por objetivo analisar o nível de aderência às exigências de evidenciação obrigatórias do ativo intangível, conforme a IAS 38 (International Accounting Standards) e suas traduções, CPC 04 (Comitê de Pronunciamento Contábil) no Brasil e NCRF 6 (Normalização Contabilística de Relato Financeiro) em Portugal. A população deste estudo compreendeu as companhias abertas não financeiras listadas na B3 e na EURONEXT, a amostra final foi composta por 75 empresas brasileiras e 32 empresas portuguesas. Este trabalho é de natureza qualitativa- descritivo de caráter documental e o tratamento dos dados foi realizado por meio da análise de conteúdo das demonstrações financeiras e notas explicativas referentes ao ano de 2016. Foi determinado o nível de evidenciação obrigatório (NEO) para ser cumprido por cada empresa da amostra, composto por 29 itens. Como resultado, constatou-se que todos os setores analisados atenderam, pelo menos, mais da metade dos itens exigidos pela norma de ativos intangíveis, porém, nenhum deles atendeu plenamente aos requisitos requeridos pela norma. Os setores com maior destaque em conformidade na apresentação dos requisitos solicitados foram Petróleo e Gás com 90% para o Brasil e Utilidade Pública com 96% em Portugal, enquanto os setores de Consumo Cíclico no Brasil com 61% e Saúde em Portugal com 55%, foram os de menor aderência.

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Salas Avila, José, Percy Vilchez Olivares, and José O. Curvelo Hassan. "Claridad y calidad de las notas explicativas en estados financieros bajo IFRS. Un estudio de brechas de Expectativas Gaps para normas contables (NIC 2, NIC 16, NIC 37 y NIC 38)." Quipukamayoc 25, no. 49 (February 12, 2018): 27. http://dx.doi.org/10.15381/quipu.v25i49.14277.

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Este análisis situacional de la claridad y calidad de las notas explicativas en los estados financieros bajo IFRS (Obligatory Disclosure), pretende entregar claridad acerca de la calidad de la información entregada en las notas explicativas para 4 normas de Información Contable, claves en la información financiera en los países de la región, que son la NIC 2; Notas referente a Inventarios, NIC 16; Notas referente a Propiedad Planta y Equipos, NIC 37; Notas referente a Provisiones, y NIC 38; Notas referente a Activos Intangibles. Adicionalmente, este trabajo estudia la brecha de expectativas (Expectation Gaps) que existe en la información entregada en las notas de los estados financieros para tres importantes grupos de interés de estos estados financieros; a) los auditores externos, b) los administradores de empresas y c) accionistas. El análisis se efectúo en estados financieros de 6 países de la región; Argentina, Chile, Colombia, Perú, Paraguay, y Uruguay, se pidió la opinión de profesionales de los tres grupos mencionados anteriormente y se obtuvo una respuesta de 230 opiniones profesionales de notas a los estados financieros de empresas de los 6 países antes mencionados. Las conclusiones están claras de acuerdo a la evidencia obtenida. Como se esperaba, los terceros interesados en los estados financieros y sus notas estiman que dichas notas explicativas aun no tienen la claridad ni la calidad que los auditores y administradores sostienen.

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Bogataya, I. N., and E. M. Evstaf’eva. "Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization." Accounting. Analysis. Auditing 7, no. 6 (December 19, 2020): 64–74. http://dx.doi.org/10.26794/2408-9303-2020-7-6-64-74.

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The article is devoted to the issues of development of methodological approaches to accounting and auditing of estimated values and their changes in the conditions of digitalization. The purpose of the research is to study modern methodological approaches to accounting and auditing of estimated values, taking into account the specifics of the current stage of digital transformation, and to develop the main directions for their improvement in order to improve the quality of the information base in order to be able to make sound management decisions. The theoretical and methodological basis of the research consists of the evolutionary-adaptive theory, balance sheet theory, risk-based approach, methods contained in IFRS, ISA, FSB in the field of accounting and auditing of estimated values, regulatory legal acts of the Russian Federation, research in the field of modern international and Russian accounting and auditing practice. The research methodology included a review of accounting and auditing practices in the field of estimated values. The main features of accounting and auditing of estimated values are defined. Methodological approaches to improving accounting and auditing of estimated values that are based on digital technologies are proposed. Implementation of the proposed methodological approaches to accounting and auditing of estimated values in the context of digitalization will significantly improve the quality of accounting and control support for business.

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Wallage, Philip. "Accountancy-onderzoek op video." Maandblad Voor Accountancy en Bedrijfseconomie 91, no. 7/8 (August 24, 2017): 191. http://dx.doi.org/10.5117/mab.91.24040.

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Op 6 juni jongstleden heeft de Dutch Accounting Research Conference (DARC) aan de Tilburg University plaatsgevonden. Diverse onderzoekers op het terrein van de accountancy hebben hun onderzoeksresultaten gepresenteerd. In het september/oktober nummer van het MAB zal van de gepresenteerde onderzoeken verslag worden gedaan. Om de onderzoeken voor een breder publiek toegankelijk te maken hebben MAB en DARC besloten om de onderzoekers de gelegenheid te bieden om voor de camera, in een korte pitch, de relevantie van hun onderzoek uiteen te zetten. Het gaat om de volgende onderzoeken: Segment reporting - Edith Leung (Erasmus University Rotterdam) Strategic change of organizations - Henri Dekker (VU University Amsterdam) The expanded auditreport - Reggy Hooghiemstra (University of Groningen) IFRS in Europe - Robin Litjens (Tilburg University) Life cycle models - Patrick Vorst (Maastricht University) De videoclips kunt u vinden op www.mab-online.nl en op een nieuw You- Tube kanaal (MABonline). Het MAB is voornemens om onderzoekers in de toekomst vaker de mogelijkheid te bieden de relevantie van hun onderzoek voor een breed publiek toegankelijk te maken. Dit past in het streven van het MAB om per 1 januari aanstaande Open Access te gaan. Hierover volgt binnenkort meer informatie!

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Almeida, Mariana Silva, Douglas Santos de Andrade, Emerson Gonzaga da Silva, and Roseane Patricia de Araújo Silva. "DISCLOSURE DOS ATIVOS INTANGÍVEIS NA ÁREA DE TECNOLOGIA DA INFORMAÇÃO NAS EMPRESAS LISTADAS NA BM&FBOVESPA E EURONEXT." Qualitas Revista Eletrônica 21, no. 1 (July 25, 2020): 86. http://dx.doi.org/10.18391/req.v21i1.5619.

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O objetivo deste artigo é identificar o disclosure dos ativos intangíveis na área de TI nas empresas listadas na B3 e EURONEXT. Quanto aos seus objetivos, a pesquisa é caracterizada como descritiva; no que se refere aos seus procedimentos, documental indireta bibliográfica; e já com relação a sua abordagem, de natureza qualitativa. Neste sentido, foi realizada uma pesquisa com base nas demonstrações financeiras e nas notas explicativas das 11 empresas analisadas, sendo 6 delas brasileiras e 5 portuguesas que foram divulgadas no ano de 2015, referentes ao exercício de 2014. Os resultados da pesquisa demonstram que mesmo as empresas atuando no mesmo segmento e em consonância com as International Financial Reporting Standard (IFRS), ainda ocorrem significativas discrepâncias nas demonstrações contábeis. Verificou-se também a utilização de várias nomenclaturas para o ativo estudado, uma fragilidade no disclosure das empresas listadas, interferências por estarem enquadradas como sistema Code Law, a amortização e o Impairment Test (IT) dos incorpóreos pesquisados. Diante dos resultados da pesquisa, nota-se que é preciso avançar no processo de convergência, já que em alguns casos, é evidente a fragilidade da qualidade de suas informações.

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Pozharitskaya, I. М. "Рroblems of Identifcation and Recognition of Digital Financial Assets in Accounting." Accounting. Analysis. Auditing 5, no. 6 (December 29, 2018): 61–66. http://dx.doi.org/10.26794/2408-9303-2018-5-6-61-66.

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The article considers the problematic accounting issues of recognizing digital fnancial assets (DFA) in particular crypto currencies and tokens according to the draft of the Federal Law of the Russian Federation “About Digital Financial Assets”. The methodology of the research is based on the content-analysis of the text of the above draft as well as the use of general scientifc methods and special tools of scientifc research such as analogy and comparison. There were also used methodological bases of accounting system cognition, i.e. identifcation of subjects, items and object of accounting; singling out problematic issues in organizing accounting on methodological, methodical and organizational levels. The main results of the research include the identifcation of new subjects when fnancial assets are created and circulate along with corresponding subject areas and accounting objects for each subject. In particular the following subjects are singled out: miners, validators, DFA operations offcers and other entities making transactions with DFA. New accounting objects for these subjects are; digital transaction; digital fnancial assets; digital recording; property right in a transaction register; crypto currency rate; income and expenditure related to turnover and/or exchange of DFA; settlements with exchange operators. The author critically assesses the IFRS applicability for crypto currency accounting and formulates groups of problematic issues at each level of organizing DFA accounting. The prospects of further research include the development of methodology for accounting of each identifed subject of DFA creation and turnover in accordance with the subject and objects of accounting.

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Roche, Yann, Dominique Pasquier, Jean-Jacques Rambeaud, Daniel Seigneurin, and Alain Duperray. "Fibrinogen mediates bladder cancer cell migration in an ICAM-1-dependent pathway." Thrombosis and Haemostasis 89, no. 06 (2003): 1089–97. http://dx.doi.org/10.1055/s-0037-1613412.

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SummaryFibrinogen (fg), present in tumor matrices, has been demonstrated to be determinant in metastatic potential. We have recently shown that fg/ICAM-1 interactions are involved in leukocyte migration across endothelial cell monolayers. Using bladder transitional cell carcinoma as a model, we will show in this study that bladder high grade tumor cell lines express ICAM-1, and that this expression induces an fg-mediated migration. This phenomenon was dependent on ICAM-1/fg interaction as well as RhoA activity. ICAM-1 was concentrated in focal adhesion plaques when tumor cells were allowed to adhere on immobilized fg, suggesting a role in cell migration. The addition of fg induced a 3- to 6-fold enhancement of bladder tumor cell migration through HUVEC monolayers. This process was inhibited by an anti-ICAM-1 antibody blocking fg binding, demonstrating that ICAM-1/fg interaction was involved in the extravasation process. Finally, immunohistological studies revealed that the expression of ICAM-1 was closely associated with an infiltrative histological phenotype.Part of this paper was originally presented as part of the joint meetings of the 16th International Congress of the International Society of Fibrinolysis and Proteolysis (ISFP) and the 17th International Fibrinogen Workshop of the International Fibrinogen Research Society (IFRS) held in Munich, Germany, September, 2002.

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Perin, Rafael Zanovelo, Jamerson Fiorentin, Sandra Denise Stroschein, and Marcus Andre Kurtz Almanca. "Equações diferenciais no crescimento de fungos causadores de doenças de tronco em videira." REMAT: Revista Eletrônica da Matemática 5, no. 2 (July 1, 2019): 192–208. http://dx.doi.org/10.35819/2447-2689remat2019v5i2id3376.

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O presente trabalho versa sobre a modelagem da cinética de crescimento fúngico a partir de Equações Diferenciais Ordinárias, a fim de compará-la com o evento experimental. O crescimento de uma população em meio limitado pode ser descrito pelo Modelo de Verhulst, proveniente da função logística. O experimento, realizado no Laboratório de Fitopatologia/IFRS-BG, caracteriza-se no acompanhamento de 6 isolados fúngicos, sendo 3 da espécie Botryosphaeria dothidea e 3 da espécie Neofusiccocum parvum, causadores de doenças de tronco de videira. A partir dos dados experimentais, foi utilizado o software Scilab para o processamento das informações e exibição de gráficos. A rotina computacional aproximou os dados experimentais pelo Método de Mínimos Quadrados a uma equação quadrática, calculando a taxa de crescimento do fungo para o modelo. O ajuste pelo método propiciou a modelagem do evento, por meio de Verhulst, obtendo a previsão do comportamento do crescimento de cada isolado. A partir disso, foi possível a comparação entre os dados experimentais com o modelado. Desse modo, concluiu-se que, com o modelo adotado, foi possível descrever a cinética de crescimento fúngico, entretanto ela não está relacionada com a espécie do fungo. Considerando todas as variações, foi constatado que as duas menores taxas de crescimento e maiores resíduos foram observados nos isolados TD 100 (N. parvum) e TD 316 (B. dothidea).

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Perin, Rafael Zanovelo, Jamerson Fiorentin, Sandra Denise Stroschein, and Marcus Andre Kurtz Almanca. "Equações diferenciais no crescimento de fungos causadores de doenças de tronco em videira." REMAT: Revista Eletrônica da Matemática 5, no. 2 (July 1, 2019): 192–208. http://dx.doi.org/10.35819/remat2019v5i2id3376.

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O presente trabalho versa sobre a modelagem da cinética de crescimento fúngico a partir de Equações Diferenciais Ordinárias, a fim de compará-la com o evento experimental. O crescimento de uma população em meio limitado pode ser descrito pelo Modelo de Verhulst, proveniente da função logística. O experimento, realizado no Laboratório de Fitopatologia/IFRS-BG, caracteriza-se no acompanhamento de 6 isolados fúngicos, sendo 3 da espécie Botryosphaeria dothidea e 3 da espécie Neofusiccocum parvum, causadores de doenças de tronco de videira. A partir dos dados experimentais, foi utilizado o software Scilab para o processamento das informações e exibição de gráficos. A rotina computacional aproximou os dados experimentais pelo Método de Mínimos Quadrados a uma equação quadrática, calculando a taxa de crescimento do fungo para o modelo. O ajuste pelo método propiciou a modelagem do evento, por meio de Verhulst, obtendo a previsão do comportamento do crescimento de cada isolado. A partir disso, foi possível a comparação entre os dados experimentais com o modelado. Desse modo, concluiu-se que, com o modelo adotado, foi possível descrever a cinética de crescimento fúngico, entretanto ela não está relacionada com a espécie do fungo. Considerando todas as variações, foi constatado que as duas menores taxas de crescimento e maiores resíduos foram observados nos isolados TD 100 (N. parvum) e TD 316 (B. dothidea).

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Wandira, Bertin Ayu, Ketut Suarayasa, and Kadek Viyan Kristiawan. "Management of Post-Disaster Medicine Logistics at the Pharmacy Installation of Regional Public Hospital Undata of Central Sulawesi Province." Journal La Medihealtico 1, no. 2 (July 20, 2020): 21–25. http://dx.doi.org/10.37899/journallamedihealtico.v1i2.116.

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Abstract:

The purpose of this research is to fine out how the management of post-disaster medicine logistics at the Pharmacy Installation of Regional Public Hospital Undata the research. Method used was qualitative with in-depth interview data cullcolection techniques. Research informants were 6 informants who were determined by purposive sampling technique. The results show that the planning of pharmaceutical supplies at Regional Public Hospital Undata used consumtion methods epidemiology. The obstacles to logistical planning for type medicine, a disease tread is changing. Medicine logistics budget in pharmaceutical installations comes from the state budget and BLUD. Procurement of pharmaceutical supplies using the method of direct purchases and E-purchasing, obstacles in the procurement of medicine logistic are still arrears of payment of medicine to distributors. Slow distribution of medicine from distributors and the emtiness of medicine stocks acceptance of pharmaceutical supplies is carried out by the pharmaceutical installation warehouse staff and reception team, there are still obstacles in receiving the time for quality inspection and quantity of logistical goods wich quite long. Medicine logistics storage is carried out with the FIFO and FEFO systems with alphabetical storage arrangements, constraints in logistics storage, narrow IFRS repositories. Medicine logistics control was done by taking inventory to find out the quality and quantity of medicine as well as the medicine expired date, the obstacles in controlling medicine logistics time to take stock of hospitalization takes a long time.

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