Results 121 to 130 of about 1,201,871 (315)

Harmonising Basel III and the Dodd Frank Act through international accounting standards: reasons why international accounting standards should serve as “thermostats” [PDF]

open access: yes
Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability.
Ojo, Marianne
core   +1 more source

Longitudinal circulating tumor DNA profiling in patients with advanced endometrial cancer using an off‐the‐shelf targeted NGS panel

open access: yesMolecular Oncology, EarlyView.
Intratumour heterogeneity complicates precision management of advanced endometrial cancer. Circulating tumor DNA (ctDNA) offers a minimally invasive strategy to capture tumor evolution and therapeutic resistance. Here, we compare tumor‐agnostic NGS with tumor‐informed ddPCR, outlining their relative sensitivity, concordance, and clinical implications ...
Carlos Casas‐Arozamena   +15 more
wiley   +1 more source

Suggestions on Landfill Carbon Emission Accounting Standards in China

open access: yes中国工程科学
Landfill, one of the major approaches for waste treatment in China, is a significant source of carbon emissions; compiling landfill carbon emission accounting standards in China will support the construction of a statistical accounting system for carbon ...
He Pinjing   +5 more
doaj   +1 more source

IAS 2, Inventories - A Closer Look [PDF]

open access: yes
The International Accounting Standards Board issued the revised version of the International Accounting Standard 2, Inventories. This article presents a closer look of standard (objective, scope, definitions, measurement and disclosures.International ...
Muthupandian, K S
core   +1 more source

DNA methylation and expression of MAPRE3 affect overall survival of early‐stage non‐small cell lung cancer patients

open access: yesMolecular Oncology, EarlyView.
Both cg12821679MAPRE3 methylation and MAPRE3 expression are significantly associated with overall survival (OS) of non‐small cell lung cancer. Meanwhile, MAPRE3 expression significantly modified the effect of smoking cessation on OS. Smoking cessation benefits OS merely for patients with high MAPRE3 expression.
Chao Chen   +14 more
wiley   +1 more source

ACCOUNTING REGULATIONS AND STANDARDS: THE DEVELOPMENT AND BENEFITS OF IFRS IN NIGERIA

open access: yesInternational Journal of Social and Educational Innovation
International Financial Reporting Standards (IFRS) - a set of high-quality standards introduced by the International Accounting Standards Board in 2001 and have since been adopted by many developed countries for their accounting information system.
Majeed Ajibola IBRAHIM   +1 more
doaj  

Accounting information and the prediction of farm viability [PDF]

open access: yes
Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope of accounting standards. This article examines the current use of accounting in agriculture and points the need to establish accounting ...
Josep M. Argilés
core  

Clinical performance of the urine‐based TERT promoter AbsoluteQ Digital PCR for non‐invasive detection of bladder cancer

open access: yesMolecular Oncology, EarlyView.
A urine‐based digital PCR assay targeting two hotspot TERT promoter variants detected bladder cancer with high sensitivity and no false positives in this case–control cohort. The streamlined AbsoluteQ workflow outperformed Sanger sequencing and supports non‐invasive molecular testing for bladder cancer detection.
Anna Nykel   +12 more
wiley   +1 more source

Valuing the Reload Features of Executive Stock Options [PDF]

open access: yes
Under Statement of Financial Accounting Standards No. 123, the grant date value of executive stock options excludes the value of any reload feature because, at the time of writing the standard in 1995, the Financial Accounting Standards Board believed it
Jane Saly   +2 more
core  

Polarization‐resolved femtosecond Vis/IR spectroscopy tailored for resolving weak signals in biological samples using minimal sample volume

open access: yesFEBS Open Bio, EarlyView.
Unique biological samples, such as site‐specific mutant proteins, are available only in limited quantities. Here, we present a polarization‐resolved transient infrared spectroscopy setup with referencing to improve signal‐to‐noise tailored towards tracing small signals. We provide an overview of characterizing the excitation conditions for polarization‐
Clark Zahn, Karsten Heyne
wiley   +1 more source

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