Results 41 to 50 of about 467,404 (286)
Study on the Conceptual Framework for Financial Reporting from the Fair Value Perspective [PDF]
, 2015 财务报告概念框架是连接会计理论和会计准则的桥梁，被视为构建会计准则体系的基础和方向。全球两大会计准则制定机构美国财务会计准则委员会（FASB）和国际会计准则理事会（IASB）现有概念框架的绝大部分内容，是在以历史成本为主导的背景下制定的，随着公允价值会计的推广运用，概念框架变得支离破碎，越来越不能解释和指导现行会计实务，急需重构或修订。 考虑到公允价值会计将持续推进并极有可能成为未来主要会计模式，将对会计准则体系产生重大而深远的影响，本文选取公允价值会计这一独特视角 ...
黄晓
core
Cytoplasmic p21 promotes stemness of colon cancer cells via activation of the NFκB pathway
Molecular Oncology, EarlyView.Cytoplasmic p21 promotes colorectal cancer stem cell (CSC) features by destabilizing the NFκB–IκB complex, activating NFκB signaling, and upregulating BCL‐xL and COX2. In contrast to nuclear p21, cytoplasmic p21 enhances spheroid formation and stemness transcription factor CD133.
Arnatchai Maiuthed +10 more
wiley +1 more source
Potential therapeutic targeting of BKCa channels in glioblastoma treatment
Molecular Oncology, EarlyView.This review summarizes current insights into the role of BKCa and mitoBKCa channels in glioblastoma biology, their potential classification as oncochannels, and the emerging pharmacological strategies targeting these channels, emphasizing the translational challenges in developing BKCa‐directed therapies for glioblastoma treatment.
Kamila Maliszewska‐Olejniczak +4 more
wiley +1 more source
The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards [PDF]
Abacus, 2015 This paper proposes a basis for progress in the development of the conceptual framework (CF) as a foundation for developing accounting standards. This topic has gained increased prominence following theIASB's (2013) release of itsReview of the Conceptual Framework for Financial Reporting(RCFFR) proposing changes to theCF.
Sutton, David +2 more
openaire +1 more source
Molecular Oncology, EarlyView.The LINC01116 long noncoding RNA is induced by hypoxia and associated with poor prognosis and high recurrence rates in two cohorts of lung adenocarcinoma patients. Here, we demonstrate that besides its expression in cancer cells, LINC01116 is markedly expressed in lymphatic endothelial cells of the tumor stroma in which it participates in hypoxia ...
Marine Gautier‐Isola +12 more
wiley +1 more source
Problems of the definition of corporate reporting
Учёт. Анализ. Аудит, 2022 In recent decades, there has been a general trend aimed at the development and introduction of new types of reporting into the management practice. These methods were based on a different conceptual framework than financial statements, changing the ...
N. V. Malinovskaya
doaj +1 more source
FEATURES OF THE CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING FOR ISLAMIC FINANCIAL INSTITUTIONS
, 2021 Abstract. This article analyzes the Conceptual Framework of Financial Reporting for Islamic Financial Institutions developed by the Organization for Accounting and Auditing for Islamic Financial Institutions (AAOIFI).
openaire +1 more source
UNDERSTANDING EXPECTATION GAP IN TERMS OF CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING
InterConf, 2021 The main purpose of financial reporting is to provide information to user groups, such as providers of finance, investors, shareholders, and others, that will be useful for them in making economic decisions. Expectation gap has been known as one of the major topics for debate in accountancy, so this paper aims to find out whether such gap exists in ...
openaire +2 more sources
Pentingnya Pertimbangan Tanggung Jawab Sosial Perusahaan dalam Penetapan Tujuan Pelaporan Keuangan dalam Conceptual Framework Pelaporan Keuangan Indonesia [PDF]
, 2000 Conventional financial statements focus on the result of business transactions. Exhanges between a firm and its social environment are practicially ignored.
Suwaldiman, S. (Suwaldiman)
core
Basroparib inhibits YAP‐driven cancers by stabilizing angiomotin
Molecular Oncology, EarlyView.Basroparib, a selective tankyrase inhibitor, suppresses Wnt signaling and attenuates YAP‐driven oncogenic programs by stabilizing angiomotin. It promotes AMOT–YAP complex formation, enforces cytoplasmic YAP sequestration, inhibits YAP/TEAD transcription, and sensitizes YAP‐active cancers, including KRAS‐mutant colorectal cancer, to MEK inhibition.
Young‐Ju Kwon +4 more
wiley +1 more source