Fair Value Complexity and the Audit Risk
Audit Financiar, 2021 This paper checks if the auditors in an emergent context, where the fair value (FV) concept, its implementation and audit are relatively new, are aware of the estimation risk induced by the valuation process (the FV provider and FV disclosure), depending
doaj +1 more source
Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations. [PDF]
Front Psychol, 2022 Yu Q, Guo J, Ding L, Hu Q.
europepmc +1 more source
Structural and biochemical analysis of a B12 superbinder
FEBS Letters, EarlyView.BtuG proteins are vitamin B12 scavengers in Bacteroides thetaiotaomicron, a dominant human gut bacterium. We present crystal structures of three BtuG homologs bound to cobalamin and its precursor cobinamide, revealing picomolar binding affinities, among the highest known for any natural protein.
Jose M. Martinez Felices +3 more
wiley +1 more source
Analysis of International Accounting Regulations with Regards to Fair Value [PDF]
Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand.
Diana COZMA IGHIAN
core
, 2007 The past decade has witnessed a proliferation of accounting pronouncements that indicate that accounting rule-makers around the world are progressively abandoning the traditional historic cost model and actively embracing the fair value paradigm. In this
Elad, C.
core +1 more source
A clinical application of fair value estimate (FVE) for R50%: Separating overlapping 50% isodose volumes in single isocenter multiple targets SRS. [PDF]
J Appl Clin Med Phys, 2023 Desai DD, Cordrey IL.
europepmc +1 more source
The Shewanella oneidensis Fic enzyme SoFic targets the switch‐I region of EF‐Tu for AMPylation
FEBS Letters, EarlyView.Fic enzymes mediate diverse post‐translational modifications across all domains of life, including AMPylation. Prokaryotic EF‐Tu can be AMPylated and deAMPylated by the conserved Fic enzyme SoFic. Structural and biochemical approaches were used to characterize the effect of AMPylation on EF‐Tu, SoFic's enzymatic activities, and the enzyme‐target ...
Svenja Runge +6 more
wiley +1 more source
The practices of fair value reporting on investment property in Malaysia [PDF]
, 2015 The adoption of FRS 140 Investment Property has introduced the application of fair value accounting for non financial assets for the first time. However, the decision to allow such options appears to be contentiously debated as fair value measurement is ...
Abdul Jabar, Ja’izah, Mohamed, Arun
core +1 more source
HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING: A HISTORICAL PERSPECTIVE [PDF]
Challenges of the Knowledge Society, 2018 The two paradigms about the accounting valuation systems are discussed: historical cost accounting and fair value accounting. The advantages and disadvantages of the historical cost accounting and fair value accounting in the historical perspective are
Valentin Gabriel CRISTEA
doaj
Towards Machine-Readable (Meta) Data and the FAIR Value for Artificial Intelligence Exploration of COVID-19 and Cancer Research Data. [PDF]
Front Big Data, 2021 Campos MLM +9 more
europepmc +1 more source