NEW ACCOUNTING RULES FOR THE RECOGNITION AND MEASUREMENT OF FINANCIAL INSTRUMENTS: SOME ISSUES IMPLIED BY THE IFRS 9

New accounting rules for the recognition and measurement of financial instruments: Some issues implied by the IFRS 9

Up until now accounting standards regarding financial instruments were changed several times.The latest change was the bauhaus stencil issuance of the IFRS 9 Financial instruments published for the purpose of simplifying the rules in its predecessor IAS 39 Financial instruments: recognition and measurement.From the above mentioned changes of accoun

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Age, sex, and climate factors show different effects on survival of three different bat species in a woodland bat community

1.Bats are the second largest mammalian Order and important providers of ecosystem services including insect pest control, pollination and seed dispersal.Yet, the lack of basic information on their demographic rates hampers detecting changes in population trends, and thus conservation efforts.2.The elusive life-styles, that leads to imperfect and b

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Attitudes of pregnant women and mothers of children with orofacial clefts toward prenatal diagnosis of nonsyndromic orofacial clefts in a semiurban set-up in India

Objectives: To assess the attitudes of pregnant women and mothers of children with orofacial clefts toward prenatal diagnosis of clefts and elective termination of pregnancy, and to investigate their opinion about who makes reproductive decisions in the family.Design: Two hundred subjects were included in the study prospectively regarding hypotheti

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