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 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 accounting regulatory

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Comparison of different sequential assimilation algorithms for satellite-derived leaf area index using the Data Assimilation Research Testbed (version Lanai)

The leaf area index (LAI) is a crucial parameter for understanding the exchanges of mass and energy between terrestrial ecosystems and the atmosphere.In this study, the Data Assimilation Research Testbed (DART) has been successfully coupled to the Community Land Model with explicit carbon and nitrogen components (CLM4CN) by assimilating Global Land

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