Die angestrebten Änderungen des IPSASB bezüglich der Ertragsstandards zielen in Richtung einer zurückhaltenden Ertragsrealisierung mit entsprechend höheren Passivierungen. Es werden zwei neue Standards geschaffen, einer basierend auf IFRS 15, der andere für Anwendungsfälle mit Public Sector Performance Obligations.

OBJECTIVE: Incidental aneurysms pose a challenge for physicians, who need to weigh the rupture risk against the risks associated with treatment and its complications. A statistical model could potentially support such treatment decisions. A recently developed aneurysm rupture probability model performed well in the US data used for model training and in data from two European cohorts for external validation. Because Japanese and Finnish patients are known to have a higher aneurysm rupture risk, the authors’ goals in the present study were to evaluate this model using data from Japanese and Finnish patients and to compare it with new models trained with Finnish and Japanese data. METHODS: Patient and image data on 2129 aneurysms in 1472 patients were used. Of these aneurysm cases, 1631 had been collected mainly from US hospitals, 249 from European (other than Finnish) hospitals, 147 from Japanese hospitals, and 102 from Finnish hospitals. Computational fluid dynamics simulations a...