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M2M-Fair Value Accounting

, 2017
Chapter 6 Since the past 20 years, the value relevance of financial information based on the historical cost method has been widely criticized among the academics and the preparers of financial information. The ongoing debate over the shortcomings of historical cost for ascertaining the worth of assets and liabilities and the rapid spread of fair value
Özerhan, Y., Sultanoğlu, Banu
openaire   +4 more sources

Pazopanib Combined With Vincristine and Irinotecan in Relapsed Wilms Tumor: Encouraging Outcomes in a Heavily Pretreated Pediatric Cohort

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background While Wilms tumor (WT) typically has a favorable prognosis, relapsed cases—especially those with high‐risk histology—remain therapeutically challenging after intensive frontline therapy. The combination of vincristine and irinotecan has demonstrated activity in pediatric solid tumors, and pazopanib, a multi‐targeted tyrosine kinase ...
Maria Debora De Pasquale, Alessandro Crocoli, Giuseppe Maria Milano, Pierluigi Di Paolo, Francesca Diomedi Camassei, Ida Russo, Annalisa Serra   +6 more
wiley   +1 more source

IAS 41 Agriculture: Fair Value Accounting [PDF]

Theoretical and Applied Economics, 2007
Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard ...
Viorel Lefter, Aureliana Geta Roman
doaj   +1 more source

On the audit of fair value measurements [PDF]

Economic Horizons, 2015
In this article, the hypotheses „whether the auditor’s functional domain, his approach, methodology and responsibilities are undergoing a metamorphosis with the adoption of Fair Value Accounting (hereinafter the „FVA”) and whether his/her role is moving ...
Jatinder P. Singh, Prince Doliya
doaj   +1 more source

Stereotactic Body Radiation Therapy for Pediatric, Adolescent, and Young Adult Patients With Osteosarcoma: Local Control Outcomes With Dosimetric Analysis

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background/Objectives Osteosarcoma is a radioresistant tumor that may benefit from stereotactic body radiation therapy (SBRT) for locoregional control in metastatic/recurrent disease. We report institutional practice patterns, outcomes, toxicity, and failures in osteosarcoma patients treated with SBRT.
Jenna Kocsis, Shauna R. Campbell, Jonathan Jang, Eashwar Somasundaram, Chandana A. Reddy, Jacob G. Scott, Lilyana Angelov, Peter M. Anderson, Matteo Trucco, Zachary Burke, Lukas Nystrom, Nathan Mesko, Anthony Magnelli, Erin S. Murphy   +13 more
wiley   +1 more source

CONSIDERATIONS ON THE FAIR VALUE OF REVENUES RECOGNIZED IN FINANCIAL STATEMENTS [PDF]

Annals of the University of Oradea: Economic Science, 2009
This paper approaches a frequently discussed subject in the context of the current global economic crisis, namely the fair value. The accounting concept, which implies that entities – in a different degree from one accounting system to another – should ...
Cuzdriorean Dan, Nistor Cristina, Deaconu Adela   +2 more
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Lifestyle Behaviors and Cardiotoxic Treatment Risks in Adult Childhood Cancer Survivors

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Higher doses of anthracyclines and heart‐relevant radiotherapy increase cardiovascular disease (CVD) risk. This study assessed CVD and CVD risk factors among adult childhood cancer survivors (CCSs) across cardiotoxic treatment risk groups and examined associations between lifestyle behaviors and treatment risks.
Ruijie Li, Raquel Revuelta Iniesta, Alan R. Barker, Dimitris Vlachopoulos, Tomáš Sláma, Christina Schindera, Fabiën N. Belle   +6 more
wiley   +1 more source

Fair Value Accounting

Federal Reserve Bulletin, 2005
Advocates of fair value accounting believe that fair value is a more relevant, more useful measure for financial reporting than historical cost. However, fair value accounting poses many challenges. In remarks before the International Association of Credit Portfolio Managers, Governor Susan Schmidt Bies shared the Federal Reserve's
  +4 more sources

Predicting Chronicity in Children and Adolescents With Newly Diagnosed Immune Thrombocytopenia at the Timepoint of Diagnosis Using Machine Learning‐Based Approaches

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Objectives To identify predictors of chronic ITP (cITP) and to develop a model based on several machine learning (ML) methods to estimate the individual risk of chronicity at the timepoint of diagnosis. Methods We analyzed a longitudinal cohort of 944 children enrolled in the Intercontinental Cooperative immune thrombocytopenia (ITP) Study ...
Severin Kasser, Alice Bizeul, Meera Chitlur, Hugo Donato, Jelena Roganovic, Julia E. Vogt, Thomas Kühne   +6 more
wiley   +1 more source

Fair Value in the light of IFRS 13 «Fair Value Measurement»

Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015
The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the ...
V.V. Svitselska
doaj