Results 111 to 120 of about 2,273,251 (311)

The discount rate: a note on IAS 36 [PDF]

Measurement in financial accounting often requires determining an interest rate to discount future cash flows. One example is the International Accounting Standard (IAS)36 Impairment of assets. IAS 36´s impairment test requires determining a value in use
Husmann, Sven, Schmidt, Martin, Seidel, Thorsten   +2 more
core  

Accounting Standards Harmonization

مطالعات تجربی حسابداری مالی, 2004
Harmonization means that the differences in national accounting standards should be kept to the minimum. Harmonization accommodates the existence of alternative accounting rules or practices in different countries as long as they are in harmony with each other and can be reconciled.
Mohsen Khoshtinat, N. O. Rahimian
openaire   +1 more source

Deciphering transcriptional plasticity in pancreatic ductal adenocarcinoma reveals alterations in sensory neuron innervation

Molecular Oncology, EarlyView.
Pancreatic sensory neurons innervating healthy and PDAC tissue were retrogradely labeled and profiled by single‐cell RNA sequencing. Tumor‐associated innervation showed a dominant neurofilament‐positive subtype, altered mitochondrial gene signatures, and reduced non‐peptidergic neurons.
Elena Genova, Michele Montrone, Uday Rangaswamy, Francesco Diversi, Irene Schiavo, Denise Ferrarini, Roberta Di Florio, Irene Longo, Michele Coscia, Nicola Zamboni, Giorgia Demontis, Lisa Veghini, Vincenzo Corbo, Remo Sanges, Paul Heppenstall   +14 more
wiley   +1 more source

The Need for a Different Approach to Financial Reporting and Standard-setting [PDF]

International Financial Reporting Standards are questioned. Possibly, there is a need for a different kind of standards and a different procedure for developing them.
Östman, Lars
core  

Harmonisasi Akuntansi Internasional: dari Keberagaman Menuju Keseragaman [PDF]

, 2010
As a social scienc, accounting standard and practice will be dependent of economic growth,funding resources, educational grade, taxable and law, inflation etc. where accounting there.
Maryono, M. (Maryono)
core  

Differential expression of cancer‐related genes supports prediction of poor response to first‐line treatments in T‐ALL pediatric patients with high minimal residual disease

Molecular Oncology, EarlyView.
In the present work, we have identified a transcriptional signature based on the differential expression of six genes (BCL2&MAST4, HSH2D&LAT2, METRN&PITPNM2) that would facilitate the early detection of T‐cell acute lymphoblastic leukemia (T‐ALL) patients prone to a poor treatment response and could be implemented at diagnosis, along with other risk ...
Antonio Lahera, Laura Vela‐Martín, Pablo Fernández‐Navarro, José Luis López‐Lorenzo, Javier Cornago, Pilar Llamas, Eduardo Pérez‐Gómez, José Luis Marín‐Rubio, Manuel Fresno, Javier Santos, José Fernández‐Piqueras, María Villa‐Morales   +11 more
wiley   +1 more source

KONTRIBUSI TEORI KEPENTINGAN KELOMPOK DALAM STANDAR AKUNTANSI KEUANGAN (SUATU KAJIAN LITERATUR)

Jurnal Ilmiah Akuntansi dan Bisnis, 2008
In order to present useful financial report for economic decision making, regulation of accounting standard becomes important. Economic and politic conditions contribute heavily to regulator in creating, improving, and renewing accounting standard in a ...
I.B. PUTRA ASTIKA
doaj  

New governance modes for Germany's financial reporting system [PDF]

The question raised in this paper is whether changes over the last 20 years in the German financial accounting system signal a retreat of the nation state from this policy field.
Volmer, Philipp, Werner, Jörg, Zimmermann, Jochen   +2 more
core  

Cell‐cycle‐specific lesion evolution rather than inhibition of double‐strand‐break repair underpins cisplatin radiosensitization

Molecular Oncology, EarlyView.
We analyze cisplatin–DNA adducts (CDAs) and double‐strand breaks (DSBs) in a cell‐cycle‐dependent manner. We find that CDAs form similarly across all cell cycle phases. DSBs arise only in S‐phase. CDAs might not directly impair DSB repair, but S‐phase DSB lesions evolve in the presence of CDAs and disrupt repair in G2, also causing radiosensitization ...
Ye Qiu, Xixi Lin, Emil Mladenov, Veronika Mladenova, Jürgen Thomale, Ali Sak, Yao Wang, Yunxuan Deng, Eleni Gkika, Martin Stuschke, George Iliakis   +10 more
wiley   +1 more source

Accrual Financial Reporting In the Australian Public Sector: An Economic Perspective [PDF]

Australian governments have recently moved from cash accounting to accrual accounting. This paper discusses a number of issues pertaining to key accrual fiscal measures.
Marc Robinson
core