Results 41 to 50 of about 471,312 (300)

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  

Establishment of a humanized patient‐derived xenograft mouse model of high‐grade serous ovarian cancer for preclinical evaluation of combination immunotherapy

Molecular Oncology, EarlyView.
We have established a humanized orthotopic patient‐derived xenograft (Hu‐oPDX) mouse model of high‐grade serous ovarian cancer (HGSOC) that recapitulates human tumor–immune interactions. Using combined anti‐PD‐L1/anti‐CD73 immunotherapy, we demonstrate the model's improved biological relevance and enhanced translational value for preclinical ...
Luka Tandaric, Line Bjørge, Martine Rott Lode, Cecilie Fredvik Torkildsen, Pia Aehnlich, Rammah Elnour, Daniela Elena Costea, Lars Andreas Akslen, Liv Cecilie Vestrheim Thomsen, Emmet McCormack, Katrin Kleinmanns   +10 more
wiley   +1 more source

Mycobacterial cell division arrest and smooth‐to‐rough envelope transition using CRISPRi‐mediated genetic repression systems

FEBS Open Bio, EarlyView.
CRISPRI‐mediated gene silencing and phenotypic exploration in nontuberculous mycobacteria. In this Research Protocol, we describe approaches to control, monitor, and quantitatively assess CRISPRI‐mediated gene silencing in M. smegmatis and M. abscessus model organisms.
Vanessa Point, Wafaa Achache, Janïs Laudouze, Eliana Sepulveda Ramos, Mickaël Maziero, Céline Crauste, Stéphane Canaan, Pierre Santucci   +7 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, Cordery, Carolyn J., van Zijl, Tony   +2 more
openaire   +1 more source

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  

Differentiating brand assets from goodwill assets: the artefact based approach to the accounting recognition of marketing related assets [PDF]

, 2008
This article was submitted to and presented at the Canadian Academic Accounting Association (CAAA) Annual Conference.The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological ...
El-Tawy, N, Tollington, T
core   +1 more source

The cooperative regulation of miR‐221 by APE1 and AUF1 impacts p27Kip1 defining a miR signature relevant for cervical cancer

FEBS Open Bio, EarlyView.
A regulatory axis involving APE1, AUF1, and miR‐221 is proposed. Pri‐miR‐221 is processed by DROSHA and DICER to generate mature miR‐221, which targets p27Kip1 mRNA. APE1 and AUF1 compete for pre‐miR‐221 binding. Reduced APE1/AUF1 levels impair miR‐221 biogenesis, decrease p27Kip1 mRNA degradation, and promote cell cycle progression, chemoresistance ...
Matilde Clarissa Malfatti, Nicolò Gualandi, Gianluca Tell, Giulia Antoniali   +3 more
wiley   +1 more source

EVOLUTION AND QUALITY OF FINANCIAL REPORTING IN ROMANIA: AN OVERVIEW FROM 1990 TO PRESENT [PDF]

Annals of the University of Oradea: Economic Science, 2015
The results of a business activity are concentrated in the financial reports; accounting is the instrument that provides these reports to internal and external users in order to help users to make useful economic decisions.
NICHITA Mirela, GAJEVSZKY Andra
doaj  

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