Alternate Title: Interpretación del concepto de pasivo en la contabilidad de arrendamientos.

المؤلفون: Molina-Sánchez, Horacio¹ hmolina@uloyola.es, de Vicente-Lama, Marta¹, del Mar Ortiz-Gómez, Maria¹

المصدر: Revista de Contabilidad - Spanish Accounting Review. ene-jun2025, Vol. 28 Issue 1, p57-70. 14p.

مصطلحات موضوعية: *LIABILITIES (Accounting), *OPERATING leases, *VOCATION, *AUDITORS, DELIBERATION

المؤلفون: Chung, Sung Gon¹ (AUTHOR), Lee, Cheol¹ (AUTHOR), Lobo, Gerald J.² (AUTHOR), Yong, Kevin Ow³ (AUTHOR) kevin.owyong@singaporetech.edu.sg

المصدر: Journal of Accounting, Auditing & Finance. Oct2023, Vol. 38 Issue 4, p833-856. 24p. 9 Charts.

مصطلحات موضوعية: *LIABILITIES (Accounting), *ACCOUNTING standards, *FAIR value, *INVESTORS, *ECONOMIC impact, *FAIR value accounting, *STOCK ownership, *INTERNATIONAL Financial Reporting Standards

المؤلفون: Jansen, Kristy A E

المصدر: Review of Financial Studies; Jan2025, Vol. 38 Issue 1, p114-157, 44p

مصطلحات موضوعية: REGULATORY reform, PENSION trusts, INSURANCE companies, INTEREST rates, LIABILITIES (Accounting), MATURITY (Finance), ELASTICITY (Economics)

مصطلحات جغرافية: NETHERLANDS

المؤلفون: Weber-Grellet, H. (AUTHOR)

المصدر: FinanzRundschau. Sep2024, Vol. 106 Issue 18, p862-867. 6p.

مصطلحات موضوعية: *LIABILITIES (Accounting), *LEGAL liability, *RETIREMENT, *EMPLOYERS, *EMPLOYERS' liability, LEISURE

المؤلفون: Hill, Ryan M.¹ (AUTHOR) ryanhill@lsu.edu, Tucker, Raymond P.¹ (AUTHOR), Hendley, Tyler¹ (AUTHOR), Starkey, Austin¹ (AUTHOR), Pettit, Jeremy W.² (AUTHOR)

المصدر: Suicide & Life-Threatening Behavior. Dec2024, Vol. 54 Issue 6, p1029-1040. 12p.

مصطلحات موضوعية: *LIABILITIES (Accounting), *PERCEIVED control (Psychology), *PAIN management, *SUICIDE, *COLLEGE students, *SUICIDAL ideation

المؤلفون: McPhail, Ken¹ kenneth.mcphail@manchester.ac.uk, Kafouros, Mario¹, McKiernan, Peter², Cornelius, Nelarine³

المصدر: British Journal of Management. Jul2024, Vol. 35 Issue 3, p1099-1112. 14p.

مصطلحات موضوعية: *LIABILITIES (Accounting), *STAKEHOLDER theory, *ECONOMIC interest groupings, *VALUE creation, ORGANIZATION management

المؤلفون: Javareshk, Maryam Bathaei¹ (AUTHOR) sbj9@leicester.ac.uk, Pulford, Briony D.¹ (AUTHOR), Krockow, Eva M.¹ (AUTHOR)

المصدر: Decision (0304-0941). Jun2024, Vol. 51 Issue 2, p153-164. 12p.

مصطلحات موضوعية: *LIABILITIES (Accounting), *TAX accounting, *EARNED income, *TAXPAYER compliance, *TAX evasion, *ENDOWMENTS, *TAX planning, *ACCOUNTING

المؤلفون: Carapella, Francesca¹, Jin-Wook Chang¹, Infante, Sebastian¹, Leistra, Melissa¹, Lubis, Arazi¹, Vardoulakis, Alexandros P.¹

المصدر: Working Papers: U.S. Federal Reserve Board's Finance & Economic Discussion Series. Apr2024, p1-47. 48p.

مصطلحات موضوعية: *DIGITAL currency, *BANK liabilities, *CRYPTOCURRENCIES, *FINANCIAL services industry, *NONBANK financial institutions

المؤلفون: Scanio, Salvatore¹

المصدر: Business Lawyer. Spring2024, Vol. 79 Issue 2, p607-614. 8p.

مصطلحات موضوعية: *LIABILITIES (Accounting), *COMPUTER crimes, *FRAUD, *BANKING industry, BENEFICIARIES

Reviews & Products: UNIFORM Commercial Code

المؤلفون: Schuman, Evan eschuman@thecontentfirm.com

المصدر: Computerworld (Online Only). 12/13/2024, p1-5. 5p.

مصطلحات موضوعية: *ACCOUNTING firms, *LIABILITIES (Accounting), *FORENSIC accounting, *FINANCIAL statements, *FISCAL year, *XBRL (Document markup language), *ACCOUNTING software

المؤلفون: García-López, María-Jose¹ (AUTHOR) mariajose.garcia@urjc.es, Pérez-Hernández, Francisco² (AUTHOR) francisco.perez@campus.eae.es

المصدر: Administrative Sciences (2076-3387). Feb2024, Vol. 14 Issue 2, p28. 27p.

مصطلحات موضوعية: *LIABILITIES (Accounting), *INTERNATIONAL business enterprises, *GOVERNMENT corporations, NATURAL capital, ECOSYSTEM services, RESEARCH questions

المؤلفون: Rangarajan, C., Srivastava, D.K.

المساهمون: Rangarajan, C., Srivastava, D.K.

المصدر: Federalism and Fiscal Transfers in India.

الاتاحة: https://doi.org/10.1093/9780198930426.003.0006

المؤلفون: Araque, Juan Carlos, author, Weiss, Eugenia L., author

المصدر: Leadership with Impact : Preparing Health and Human Service Practitioners in the Age of Innovation and Diversity, 2025, ill.

الاتاحة: https://doi.org/10.1093/oso/9780197753392.003.0007

المصدر: Corporate Adviser (Online Edition). 1/14/2025, p1-2. 2p.

مصطلحات موضوعية: *LIABILITIES (Accounting), *BANK deposits, *OBLIGATIONS (Law), *FINANCIAL services industry

الشركة/الكيان: FINANCIAL Conduct Authority (Great Britain)

المؤلفون: Weerasekera, Sandun, Herath, Sashya Maheede, Wijewardena, Chanaka

المصدر: Review of International Business and Strategy, 2025, Vol. 35, Issue 1, pp. 102-115.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/RIBS-08-2024-0093

المؤلفون: Haar, Lawrence, Elharidy, Ali, Gregoriou, Andros

المصدر: Journal of Financial Reporting and Accounting, 2022, Vol. 23, Issue 1, pp. 387-403.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/JFRA-08-2022-0280

المؤلفون: Campos, Rodrigo Ferreira de

المساهمون: Antunes, Maria do Rosário Lisboa Epifânio Pereira Pinto Engrácia, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: Insolvência, Exoneração do passivo restante, Lei 9/2022, de 11 de janeiro, Novas questões, Cessão, Prorrogação, Liquidação superveniente, Período de carência, Insolvency, Exoneration of remaining liabilities, Law 9/2022, of january 11, New issues, Assignment, Extension, Supervening liquidation, Grace period, Domínio/Área Científica::Ciências Sociais::Direito

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/47556

المؤلفون: Adams, Mollie¹, Greenstein, Brian², Hogan, Brian³, Shaw, Joanna⁴, Stanfield, Jason⁵

المصدر: Tax Adviser. Aug2024, Vol. 55 Issue 8, p42-46. 5p.

مصطلحات موضوعية: Tax evasion, Tax planning, Tax penalties, Taxation, Liabilities (Accounting)

المصدر: Tax Adviser. Aug2024, Vol. 55 Issue 8, p48-51. 4p.

مصطلحات موضوعية: Built-in gains tax, Subchapter S corporations, Taxation, Liabilities (Accounting), Stockholders

المؤلفون: Gustafsson, Peter, 1994, Vincze, Zsuzsanna, 1963

المصدر: Industry and Innovation. 31(10):1302-1323

مصطلحات موضوعية: ecosystem structure, ecosystem process, ecosystem internationalisation, bottlenecks, liabilities of foreignness, complementors

وصف الملف: electronic

URL الوصول: https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-223044
https://doi.org/10.1080/13662716.2024.2340630
https://umu.diva-portal.org/smash/get/diva2:1849761/FULLTEXT02.pdf