Harmonisation efforts in the field of accounting of public sector
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting ...
Milena Otavová
doaj +1 more source
UMS 41 Tarımsal Faaliyetlerin Muhasebeleştirilmesi: Türkiye Örneği
İzmir İktisat Dergisi, 2020 Records of agricultural activities were not found in many countries' accounting records and accounts, like Turkey. The IAS organized by the International Accounting Standards Board has been translated from English to Turkish as a full set.
Zülkif Yalçın
doaj +1 more source
Marking to Market for Financial Institutions: A Common Sense Resolution [PDF]
Debate has intensified in recent years on the advantages and disadvantages of moving towards a full mark-to-market accounting system for banks and insurance companies.
Elena Carletti +2 more
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Calpain small subunit homodimerization is robust and calcium‐independent
FEBS Letters, EarlyView.Calpains dimerize via penta‐EF‐hand (PEF) domains. Using single‐molecule force spectroscopy, we measured the strength and kinetics of PEF–PEF homodimer binding. The interaction is robust, shows a transient conformational step before dissociation, and remains largely insensitive to Ca2+.
Nesha May O. Andoy +4 more
wiley +1 more source
The Problems of Accounting in a Public Institution: The Case of Slovenia [PDF]
In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects.
Meta Duhovnik
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Gut microbiome and aging—A dynamic interplay of microbes, metabolites, and the immune system
FEBS Letters, EarlyView.Age‐dependent shifts in microbial communities engender shifts in microbial metabolite profiles. These in turn drive shifts in barrier surface permeability of the gut and brain and induce immune activation. When paired with preexisting age‐related chronic inflammation this increases the risk of neuroinflammation and neurodegenerative diseases.
Aaron Mehl, Eran Blacher
wiley +1 more source
Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications [PDF]
This study examines the evolution of Turkish accounting standards to ascertain the extent of differences in Turkiye’s accounting practices among the different governmental Standard setter’s regulations during the twentieth century.
Yayla, Hilmi Erdogan
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FEBS Letters, EarlyView.Biomolecular condensates formed by fused in sarcoma (FUS) are dissolved by high ATP concentrations yet persist in cells. Using a reconstituted system, we demonstrate that valosin‐containing protein (VCP), an AAA+ ATPase, counteracts ATP‐driven dissolution of FUS condensates through its D2 ATPase activity.
Hitomi Kimura +2 more
wiley +1 more source
The nature and diversity of governmental activities [PDF]
In this article, I discuss the Governmental Accounting Standards Board (GASB), which establishes accounting standards for state and local governmental units and which is a sister organization of the Financial Accounting Standards Board (FASB).
Marilena Zuca
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Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets [PDF]
, 2000 Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents.
Higson, A. W., Mathews, M. R.
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