Results 41 to 50 of about 19,135 (255)
BIOLOGICAL ASSETS OF ORGANIC PRODUCTION IN THE SYSTEM OF ACCOUNTING CATEGORIES AND CONCEPTS
Baltic Journal of Economic StudiesThe 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
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Biological assets: impact of measurement on financial position and performance of SMEs
Forum Scientiae Oeconomia, 2017 The paper focuses on the possible ways of biological as-sets measurement in financial reporting of SMEs. Accord-ing to IFRS for SMEs, the entity uses the fair value model for biological assets with readily determinable fair values, and the cost model ...
Hana Bohušová, Patrik Svoboda
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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
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Tau acetylation at K331 has limited impact on tau pathology in vivo
FEBS Letters, EarlyView.We mapped tau post‐translational modifications in humanized MAPT knock‐in mice and in amyloid‐bearing double knock‐in mice. Acetylation within the repeat domain, particularly around K331, showed modest increases under amyloid pathology. To test functional relevance, we generated MAPTK331Q knock‐in mice.
Shoko Hashimoto +3 more
wiley +1 more source
An isoform of 14‐3‐3 protein regulates transbilayer lipid movement at the plasma membrane
FEBS Letters, EarlyView.Loss of 14‐3‐3ζ in CHO cells confers resistance to exogenous phosphatidylserine (PS) and impairs endocytosis‐independent inward flip‐flop of fluorescent PS at the plasma membrane. RNAi‐mediated knockdown reproduces this defect, while no additive effect is seen in ATP11C‐deficient cells.
Akiko Yamaji‐Hasegawa +3 more
wiley +1 more source
Journal of Wetlands Environmental Management, 2018 The purpose of this study is to determine the Accounting treatment of biological assets based on IAS 41 Agriculture. DSAK-IAI in the process of convergence of PSAK with IFRS states that one of the standards that is still being project remaining work ...
Chairina Chairina, Sarwani Sarwani
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Fair value and environmental disclosure impact on agricultural company financial performance
Jurnal Akuntansi Aktual, 2023 Biological assets are growing assets owned by a company and can provide economic benefits in the future. In Indonesia, biological assets are recorded and recognized based on PSAK 69.
Muhammad El-barony Haidar Aziz +2 more
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FEBS Letters, EarlyView.Septin 9 polybasic domains couple phosphoinositide‐rich membrane binding to centrosome positioning, Golgi organization, and microtubule acetylation to control epithelial polarity. Their loss disrupts this axis, causing centrosome mispositioning, Golgi fragmentation, reduced microtubule acetylation, and polarity inversion via upregulation of the ...
Ting ting Cai +4 more
wiley +1 more source
Biological assets and the agricultural products in the context of the implementation of the IAS 41: A case study of the Romanian agro-food system [PDF]
Archives of Biological Sciences, 2015 Nowadays, when the contribution of agriculture and agro-food industry to the GDP is a significant, in Romania’s case we appreciate that the economic aspects of this area also deserve a specific approach. The aim of this paper was to identify the
Mates Dorel +7 more
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FEBS Letters, EarlyView.This study reveals that the small GTPase Rab14 is necessary for human papillomavirus (HPV) infection and plays an essential role in the transport of virions to the trans‐Golgi network (TGN). HPV in the early endosome (EE), which harbors GTP‐bound Rab14, is transported to the TGN through the switch of Rab14 from its GTP‐bound to GDP‐bound form.
Yoshiyuki Ishii, Iwao Kukimoto
wiley +1 more source