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Did Fair-Value Accounting Contribute to the Financial Crisis? [PDF]
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least ...
Christian Leuz, Christian Laux
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TELAAH TERHADAP AKUNTANSI NILAI KINI
Jurnal 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
Ligand‐dependent transcriptional heterogeneity in cell cycle gene expression delays G1/S entry
FEBS Letters, EarlyView.EGF and HRG induce distinct G1/S progression programs in ErbB2‐amplified BT474 breast cancer cells. Despite activating the potent ErbB2–ErbB3 heterodimer, HRG does not accelerate cell‐cycle entry. Instead, EGF promotes earlier restriction‐point passage via ERK–FOS signaling, whereas HRG activates the AKT–MYC axis, driving transcriptional heterogeneity ...
Ririn Rahmala Febri +5 more
wiley +1 more source
Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes [PDF]
This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards ...
Nistor, Cristina Silvia +2 more
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Translophagy—A potential link between autophagy impairment and translational errors
FEBS Letters, EarlyView.Neurodegenerative diseases are characterised by the accumulation of abnormal proteins and protein aggregates, but their origin often remains unknown. We propose that selective autophagy removes damaged protein‐making machinery, preventing errors during protein synthesis.
Mykola V. Korolchuk +11 more
wiley +1 more source
Improving fair value accounting. [PDF]
The turmoil on international financial markets is proving complex to a degree that few could have anticipated when it initially emerged in the summer of 2007.
Viñals, J.
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VALUATION TECHNIQUES USED IN FAIR VALUE MEASUREMENT [PDF]
Strategii Manageriale, 2013 Valuation of assets and liabilities involves significant judgements and estimates, especially when fair value measurement is required. Currently, IFRS 13 Fair Value Measurement offers a single and more comprehensive source of guidance that is applied to ...
Cristina-Aurora, BUNEA-BONTAS
doaj
Valuation of Biological Assets at Fair Value
Мир новой экономики, 2019 Today the globalisation of the world market leads to the necessity of constructive interaction in the international market and forming common standards of accounting. Transnational corporations as a phenomenon of worldwide integration are businesses with
A. O. Beryoza
doaj +1 more source
FEBS Letters, EarlyView.Encapsulins are protein nanocompartments that play an important role in iron storage. In the Myxococcus xanthus encapsulin system, two cargo proteins called EncB and EncC contribute to iron mineralization. Here, we show that EncB and EncC generate iron‐containing minerals with distinct chemical compositions, suggesting that the composition of stored ...
Harry B. McDowell +2 more
wiley +1 more source
Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that
Jannis Bischof +2 more
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