Now, as a result of the adoption of IFRS 16 Leases standard as of 1 January 2019, and the discontinued disclosure of items affecting comparability, many key figures have been affected.

As with the comparability between the fourth quarters of 2017 and 2016, comparability between the fiscal years of 2017 and 2016 was also significantly impacted by the TCJA-driven charge to income tax expense of $6.3 million as mentioned above.

of Education established the committee to review foreign country's medical education standards in 1992, and to determine their comparability with institutions in the USA.

Results for the three months ended September 30, 2015 include an adjustment of tax reserves for pre-IPO transactions and other items that impact FFO comparability of USD4.1 million, or USD0.01 per diluted share.

Operating earnings include revaluations of purchased debt portfolios amounting to SEK 35 M (7), and items affecting comparability of net aACAoSEK 35 M (0).

Adam Havey, executive vice president and president biodefense division at Emergent BioSolutions, said, "We are pleased to have advanced this Comparability Program through an effective partnership with BARDA.

The main goals of this abstract will be to first solve the main problem for the cases in which G is a comparability graph or an odd cycle, and then second to provide several points of view and techniques to study the general problem.

The comparability hypothesis states that financial statements should be in a way that we can compare them with each other and avoid to use similar and monotonous accounting methods.

The Elementary and Secondary Education Act (ESEA) is due for reauthorization, and Senator Tom Harkin and Congressman Chakkah Fattah have both proposed revisions to the comparability provision of the federal Title I program.

It also found that fixing the Title I "comparability of services" loophole--whereby districts can show comparability in less rigorous ways, such as using a district-wide teacher salary schedule, which masks the fact that schools serving disadvantaged students often have less experienced teachers who are paid less and allows districts to use federal funds to fill state and local funding gaps instead of providing extra services to students in poverty--would have a big impact on low-spending, high-poverty schools, by adding between 4% and 15% to their budgets.

Getting into varsity; comparability, convergence and congruence.

6, incorporating the discussion drafts on the theoretical foundations of comparability analysis released in May 2006 and on transactional profit methods released in January 2008, as well as the results of the public consultation on both drafts.

While International Financial Reporting Standards (IFRS) have been implemented successfully by more than 8,000 listed companies in the European Union (E.U.), there is still a long way to go to achieve consistency and comparability in all aspects of financial reporting, says a new report by professional services provider Ernst & Young, and there is a real risk that key information will be obscured by the sheer volume of data now required.