Results 31 to 40 of about 1,230 (147)
Credit risk management in bank. Impacts of IFRS 9 and Basel 3 [PDF]
, 2020 The expected loss approach (ECL) defined by IFRS 9 replaced the old incurred loss approach (IAS 39) in the international accounting standard setter. In Europe, the IFRS 9 are accompanied by new regulatory frameworks (BCBS), opinion, technical standards ...
Pasqualina Porretta +2 more
core +1 more source
Aggregate, Volume 7, Issue 4, April 2026.This review summarizes recent advances in integrated point‐of‐care testing (POCT) systems for public health, encompassing isothermal nucleic acid amplification, CRISPR‐based signal amplification, device integration, and chemometric/artificial intelligence‐assisted data interpretation, with applications in infectious disease surveillance, food and ...
Yan Du, Jiaqi Li, Jinghong Li
wiley +1 more source
Molecular Nutrition &Food Research, Volume 70, Issue 7, 15 April 2026.Exosomes derived from Physalis peruviana contain various bioactive compounds, such as RNAs, proteins, and secondary metabolites. These exosomes have been shown to contain different types of carotenoids that may have therapeutic properties. Physalis peruviana exosomes are capable of exhibiting anti‐inflammatory effects by influencing the IKK/NFκB/STAT1 ...
Cristian Martínez Fajardo +5 more
wiley +1 more source
Корпоративные финансы, 2020 This work is the next step in the research project of various authors in modeling credit risk for Russian banks, taking into account the requirements of IFRS 9. This standard has been implemented all over the world since January 1, 2018 (including in the
Alfiya Vasilyeva, Elvina Frolova
doaj +1 more source
Financial Time Series Uncertainty: A Review of Probabilistic AI Applications
Journal of Economic Surveys, Volume 40, Issue 2, Page 915-953, April 2026.ABSTRACT Probabilistic machine learning models offer a distinct advantage over traditional deterministic approaches by quantifying both epistemic uncertainty (stemming from limited data or model knowledge) and aleatoric uncertainty (due to inherent randomness in the data), along with full distributional forecasts.
Sivert Eggen +4 more
wiley +1 more source
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9 [PDF]
This paper examines lending effects of European banks switching to an expected credit loss (ECL) model under IFRS 9. I find evidence that ECL transition deteriorates the credit landscape for SMEs—as risky, opaque, and bank-dependent borrowers.
Ertan, A
core +1 more source
The FEBS Journal, Volume 293, Issue 3, Page 806-824, February 2026.GA text Overexpression of aquaporins AQP1, AQP3, or AQP5 in HEK‐293 T cells induced changes in cell biophysical properties and migration. Atomic force microscopy (AFM)–based force spectroscopy studies demonstrated that AQP1 overexpression increased cell stiffness and cell–cell adhesion, AQP3 augmented cell stiffness but reduced cell–cell adhesion ...
Catarina Pimpão +5 more
wiley +1 more source
Practical Expedients—A Valid Tool in IFRS Standard‐setting?
Abacus, Volume 61, Issue 4, Page 1052-1109, December 2025.The International Accounting Standards Board (IASB) has introduced simplified accounting choices, so‐called ‘practical expedients’, in International Financial Reporting Standards (IFRS). These practical expedients permit preparers to deviate from IFRS principles when accounting for economic events.
Niclas Hellman +3 more
wiley +1 more source
UEG Week 2023 Poster Presentations
, 2023 United European Gastroenterology Journal, Volume 11, Issue S8, Page 535-1498, October 2023.
wiley +1 more source
Food Science &Nutrition, Volume 13, Issue 11, November 2025.Triterpenoid‐ and coumarin‐rich Ficus pandurata Hance petroleum ether extract (FPHPE) significantly inhibited HepG2, SMMC7721, and Hep3B proliferation and suppressed tumor burden in xenograft mice without systemic toxicity. Comprehensive validation confirmed mitochondria‐mediated apoptosis through Annexin V/PI flow cytometry, Western blot, TEM ...
Muhammad Majid +8 more
wiley +1 more source