Bibliographic record
Abstract
instruments, 152-153 first time adoption, 197, 202 guidance development, 4-5 hedge accounting, 53-54 impacts of transition, 105-128, 184, 204-205 moving to FRS 102, 198-201 project team expertise, 80 UK GAAP, 196-205 see also International Accounting . . .; Statements of Standard Accounting Practice accounting impacts, 105-128 assessment, 105-128, 184, 204-205 changes to IFRS, 125-127 developing policies, 116-125 IFRS 1 financial statements, 184 initial assessment, 105-116 accounting policy, 25, 28-30, 116-125 alternative treatments, 30 application, 29-30 choices available, 123, 124 control activities, 141 cost-benefit analysis, 119-120 definition, 28-29 development, 28-30 disclosure, 28-29, 123-125 extent of changes, 117-118 group companies, 47, 48, 49, 117, 123 IAS 8, 29-30 IFRS 1, 47-50 impacts of transition, 116-125 information packs, 176-177 matters to consider, 118-119 selection, 29-30 taxation implications, 122-123 use of other GAAPs, 30 volatility, 120-122 acquisitions, 153-154 action plans, 100, 101-102, 102-103 adjusted earnings measures, 178 adjustments cash flow impacts, 174 IFRS 1, 49-50 transition, 160 advisors see external advisors aerospace case study, 161 airline case study, 121 alternative performance measures, 178 assets held at fair value, 158 held for sale, 159 non-current, 112-114, 119-120 associates, 56-57 audit committee, 129, 137, 146-149 aspects of involvement, 146-149 board committees, 149 communications, 149 evaluating overall plan, 146-147 external auditors, 148 external specialists, 149 financial reporting issues, 147-148 internal controls, 148 oversight of management, 148 wider issues, 149 audit function, project teams, 80 auditors see external auditors Australia, 182 authorisation, 141-142 backwards simulation method, 85 benefits cost-benefit analysis, 50-51, 119-120 employee, 200 of experience, 69-76 of IFRS, 15-23, 77, 169 board committees, 149 borrowing costs, 114, 200, 212 BP (British Petroleum), 121 Brazil, 215-216, 216-217 British Petroleum (BP), 121 BSkyB Plc case studies, 18, 19 business combinations, 54-55, 201, 214 business functions, 81-82 business impacts, 154-161, 155-160 business units, 82 Canada case studies, 62-63, 93, 96 transition, 181-182 cash flows IFRS adjustments, 174 impacts of transition, 160 information packs, 177 see also statement of cash flows Centrica Plc case studies, 18, 19-20 change management, 163, 167-170 identifying those affected, 169-170 internal communications, 167-170 public sector case study, 168 resistance to change, 168 China
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.007 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.004 | 0.004 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.008 | 0.006 |
| Open science | 0.002 | 0.004 |
| Research integrity | 0.002 | 0.002 |
| Insufficient payload (model declined to judge) | 0.757 | 0.596 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".