IAS 36Impairment testEarnings managementMany studies have dealt with the analysis of the impairment test of goodwill under the IAS 36 as an opportunistic choice, but there have been very few investigations into
Moreover, time- series data from multiple biological communities and river reaches covering large spatial scales are very scarce (Blois et al. 2013; Lento et al. 2022). Thus, space-for-time substi- tution might be an appropriate technique to gain insights into the future impacts of ...
A series of experimental works was carried out on the chemical modifications of some RTX-III amino acid residues (Table 2) [188–191]. A significant decrease in activity (12 times lower) was observed as a result of the modification of the N-terminal ε-amino group of Gly1, while the ...
, 2022). AI applied for accounting is a topic that has already been frequently discussed in research. Topics that are investigated are, among others, AI’s influence on the accounting profession (Stancu and Duţescu, 2021), its current limitations for accounting tasks (Losbichler and Lehner,...