Accounting Standards Codification (ASC) Topic 842, the new accounting standard on leasing, aims to improve transparency related leasing and enable users of financial statements more readily compare firms that lease with borrow buy assets. The is effective for 2020 has had a significant impact balance sheets many firms. This note provides an overview changes highlights key issues analysis valuat...

for the reason of religious and legal principles contradictions, principles and concepts of installments purchasing in iran are totally different from what is common practice in the western countries. not having appropriate accounting standards, iran's current methods of accounting is based on that of the uk and usa. in this article, the principles and concepts of installment purchasing in...

Built on the concepts of performance measurement systems developed in the management accounting literature, the paper is primarily a conceptual approach on the issue of financial measures used to measure performance in a specific organizational context. Choosing the appropriate measures for performance measurement is a sensitive issue, since they must be linked to organization strategy in order...

This paper aims to study the usefulness of applying tax arrears in failure prediction, when annual reports calculate financial ratios are outdated. Three known classification methods from prediction literature applied whole population dataset Estonia, incorporating various variables and ratios. The results indicate that accuracies remarkably exceeding those models based on can be obtained with ...

Tax auditing procedures include an investigation of the accounting records of a company and of other sources of information in order to assess whether the taxation has been based on correct and complete information. When there are found discrepancies between the accounting information and the real situation, the taxation should be corrected so that the eventual tax defaults are assessed and deb...

Many studies have shown familial aggregation for cervical cancer, but they have been unable to distinguish between shared environmental and genetic effects. Full and halfsiblings were identified from the nationwide Swedish Family-Cancer Database, including invasive and in situ cervical cancers in women up to age 70 years. Half-siblings were defined through a common father or mother. Standardize...

Many studies have shown familial aggregation for cervical cancer, but they have been unable to distinguish between shared environmental and genetic effects. Full and half-siblings were identified from the nationwide Swedish Family-Cancer Database, including invasive and in situ cervical cancers in women up to age 70 years. Half-siblings were defined through a common father or mother. Standardiz...

The effort to understand network systems in increasing detail has resulted in a diversity of generative models that describe large-scale structure in a variety of ways, and allow its characterization in a principled and powerful manner. Current models include features such as degree correction, where nodes with arbitrary degrees can belong to the same group, and community overlap, where nodes a...

The interest in the prediction of corporate bankruptcy is increasing due to the implications associated with this phenomenon (e.g. economic, and social) for investors, creditors, competitors, government, although this is a classical problem in the financial literature. Two kinds of models are generally adopted for bankruptcy prediction: (i) accounting ratios based models and (ii) market based m...

—We captured 1,055 Nelson’s (Ammodramus nelsoni) and Saltmarsh (Ammodramus caudacutus) sparrows during the winter season (2006–2014) within the outer Coastal Plain of Virginia to determine the composition of subspecies. Birds were captured using mist nets in 24 tidal salt marshes and identified to subspecies using a plumage-based, syntopic key. Contrary to previous assessments, both species of ...