Results 31 to 40 of about 19,171 (255)

Effect of Biological Asset Intensity, Company Size, Ownership Concentration, and Type Firm against Biological Assets

open access: yesThe Indonesian Journal of Accounting Research, 2018
Abstract: Data from the Central Statistics Agency shows Indonesia's agricultural growth rate in the first quarter of 2016 was only 1.85%. This growth rate decreased significantly, when compared to the same quarter of 2015 which reached 4.03%. This needs to be a concern for the government, society and agricultural companies, because the agricultural ...
Frida Amelia   +2 more
openaire   +2 more sources

BIOLOGICAL ASSETS IN ACCOUNTING: PROBLEMATIC ASPECTS [PDF]

open access: yes"EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", 2019
The issues of accounting and information provision of management, state and social control over biological assets with genetically modified forms are considered. The method of constructing a separate account of the availability of genetically modified biological assets (GMBA) and operations on their transformations has been developed, ways of ...
openaire   +1 more source

Association Between Dinutuximab Beta Exposure and Post‐End‐of‐Treatment Survival in Neuroblastoma: A Weighted Patient‐Level Analysis of Three Clinical Studies

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Objectives The association between exposure to dinutuximab beta (DB) and event‐free survival (EFS) or overall survival (OS) of neuroblastoma patients was assessed using data collected during three clinical trials (five cohorts). Methods A systematic review (March 2026) was conducted to identify relevant studies (prospective; registered DB ...
Przemysław Holko   +19 more
wiley   +1 more source

The Effect of Biological Asset Intensity, Ownership Concentration, Public Ownership, and Audit Committee Meeting on Biological Asset Disclosure

open access: yesJurnal Akuntansi Bisnis, 2023
The existence of biological assets is fully regulated in PSAK 69 which is the adoption of IAS 41. This study aims to provide empirical evidence related to the influence of biological asset intensity, ownership concentration, public ownership, and audit committee meetings on biological asset disclosure.
Arsya Noorfitria Putri   +2 more
openaire   +1 more source

Solid Pseudopapillary Neoplasm of the Pancreas in Children and Adolescents: Expert Recommendations

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Solid pseudopapillary neoplasm of the pancreas (SPN) is a rare low‐grade malignant exocrine pancreatic tumor, mostly discovered during the second decade of life in females, with a very good prognosis, provided microscopically complete surgical excision is achieved.
Sabine Irtan   +18 more
wiley   +1 more source

UMS 41 Tarımsal Faaliyetlerin Muhasebeleştirilmesi: Türkiye Örneği

open access: yesİzmir 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

The Role of Chemotherapy in Pediatric Myoepithelial Carcinoma: A Systematic Review of the Literature

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Myoepithelial carcinoma (MEC) in pediatric patients is a rare and aggressive malignancy characterized by heterogeneous morphology and variable molecular features. The optimal role of chemotherapy remains unclear. We conducted a systematic review according to PRISMA 2020 guidelines to evaluate chemotherapy in pediatric and young‐adult patients ...
Marco Salvi   +7 more
wiley   +1 more source

CASE STUDIES AND EXAMPLES OF THE ACCOUNTING TREATMENT PRESCRIBED FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS BY IAS 41 AGRICULTURE - second part case studies - [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020
The study theoretically and practically presents the accounting treatment prescribed for biological assets and agricultural produce by the Romanian Accounting Regulations compliant with the International Financial Reporting Standards (IFRS), by IAS 41 ...
BÂTCĂ-DUMITRU Corina-Graziella   +3 more
doaj  

A Bibliometric Analysis of Publications in Uremic Toxins From 1991 to 2024

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Uremic toxins are a growing area of research in nephrology, with significant implications in the progression and treatment of chronic kidney disease (CKD) and the management of end‐stage kidney disease (ESKD). This bibliometric analysis aims to evaluate the global research trends, key contributors, and the impact of publications in ...
Yuh‐Shan Ho   +7 more
wiley   +1 more source

BIOLOGICAL ASSETS OF ORGANIC PRODUCTION IN THE SYSTEM OF ACCOUNTING CATEGORIES AND CONCEPTS

open access: yesBaltic Journal of Economic Studies
The present article is dedicated to the pertinent issue of accounting for biological assets in the context of organic production. A critical analysis of extant theoretical approaches to the definition, recognition and valuation of biological assets has ...
Yana Ishchenko   +2 more
doaj   +1 more source

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