Results 51 to 60 of about 14,015,137 (390)

THE APPLICATION OF FAIR VALUE ACCOUNTING IN BOSNIA AND HERZEGOVINA

open access: yesActa Economica, 2019
This study investigates the application of fair value accounting in companies in Bosnia and Herzegovina. The study was conducted on a sample of 190 companies.
Amira Pobrić
doaj   +1 more source

De waarderingsgrondslag ‘fair value’ in de jaarrekening [PDF]

open access: yesMAB, 2006
Startend vanuit een historische kostprijsbasis wordt in dit artikel de vraag gesteld in welke situaties deze basis verlaten zou moeten worden om ruimte te geven aan waardering tegen fair value.
Ralph Ter Hoeven
doaj   +3 more sources

Do Women on Management Board Increase Fair Value Relevance?

open access: yes, 2017
The purpose of this paper is the link between women on management board and the value relevance of fair value accounting according to IFRS 13. The empirical quantitative study covers a sample of German companies listed at the Prime Standard of the ...
Patrick Velte
semanticscholar   +1 more source

Protein pyrophosphorylation by inositol pyrophosphates — detection, function, and regulation

open access: yesFEBS Letters, EarlyView.
Protein pyrophosphorylation is an unusual signaling mechanism that was discovered two decades ago. It can be driven by inositol pyrophosphate messengers and influences various cellular processes. Herein, we summarize the research progress and challenges of this field, covering pathways found to be regulated by this posttranslational modification as ...
Sarah Lampe   +3 more
wiley   +1 more source

Substrate specificity of Burkholderia pseudomallei multidrug transporters is influenced by the hydrophilic patch in the substrate‐binding pocket

open access: yesFEBS Letters, EarlyView.
Multidrug transporters BpeB and BpeF from the Gram‐negative pathogen Burkholderia pseudomallei have a hydrophilic patch in their substrate‐binding pocket. Drug susceptibility tests and growth curve analyses using an Escherichia coli recombinant expression system revealed that the hydrophilic patches of BpeB and BpeF are involved in the substrate ...
Ui Okada, Satoshi Murakami
wiley   +1 more source

FAIR VALUE MEASUREMENT UNDER IFRS 13 [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop
COZMA IGHIAN DIANA
doaj  

TELAAH TERHADAP AKUNTANSI NILAI KINI

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2008
Reliability and relevancy are two characteristics of financial statement which are used to assess the company’s value. The actual value of shareholder’s equity is not fairly reflected in the financial statements because differences often occur between ...
Devi Sulistyo Kalanjati
doaj   +1 more source

EARNINGS QUALITY BASED ON FAIR VALUE ACCOUNTING [PDF]

open access: yesChallenges of the Knowledge Society, 2021
Fair value measurements are on the Transilvania Bank Group earnings from December 31, 2017 to December 31, 2018. We search on the correlation between fair value measurements and earnings quality. As the fair value is an independent variable, the earnings
Valentin Gabriel CRISTEA
doaj  

An upstream open reading frame regulates expression of the mitochondrial protein Slm35 and mitophagy flux

open access: yesFEBS Letters, EarlyView.
This study reveals how the mitochondrial protein Slm35 is regulated in Saccharomyces cerevisiae. The authors identify stress‐responsive DNA elements and two upstream open reading frames (uORFs) in the 5′ untranslated region of SLM35. One uORF restricts translation, and its mutation increases Slm35 protein levels and mitophagy.
Hernán Romo‐Casanueva   +5 more
wiley   +1 more source

The relationship between the financial crisis and the measurement of fair value in financial statements

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2014
Literature suggests that the main goal of fair value evaluation is more reliable and relevant information disclosure to external users. However, in 2007, at the beginning of the global financial crisis, the benefits of fair value, as well as the ...
Birutė Gudonytė   +1 more
doaj   +1 more source

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