899 resultados para Activos intangibles
Resumo:
The rapid globalization of markets has resulted in further acceleration of the worldwide convergence of accounting standards, including the development of high-quality and globally consistent accounting standards for both domestic and cross-border financial reporting. Prior studies report that earnings value relevance of U.S. companies is decreasing, and the decline is partially attributable to the immediate expensing of intangibles, like research and development (R&D). Being one of the areas of divergence, accounting for R&D was highlighted as one of the seven short-term convergence projects by the FASB and IASB. Australia's adoption of IFRS in 2005 presents an empirical setting to evaluate the value relevance of different accounting treatments for R&D, and ultimately assist financial accounting standard setters in the U.S. and abroad in finding an appropriate accounting treatment for R&D.
Resumo:
Latino children are at high risk of becoming obese. Physical activity (PA) can help prevent obesity. Parents can influence children's PA through parenting practices. This study aimed to examine the independent contributions of (1) sociodemographic, (2) cultural, (3) parent perceived environmental, and (4) objectively measured environmental factors, to PA parenting practices.
Resumo:
Incluye Bibliografía
Resumo:
Incluye Bibliografía
Resumo:
Incluye Bibliografía
Resumo:
Incluye Bibliografía
Resumo:
Incluye Bibliografía
Resumo:
Add.1: Anexo estadístico
Resumo:
Incluye Bibliografía
Resumo:
Documento forma parte de otra fuente, ingresada en Biblioteca (76150)
Resumo:
Documento forma parte de otra fuente, ingresada en Biblioteca (76150)
Resumo:
Incluye Bibliografía