Results 91 to 100 of about 6,030 (253)
Book vs. fair value accounting in banking and intertemporal smoothing [PDF]
The aim of this paper is to examine the pros and cons of book and fair value accounting from the perspective of the theory of banking. We consider the implications of the two accounting methods in an overlapping generations environment.
Dimitrios P. Tsomocos, Xavier Freixas
core
Why human connection is the true metric of research success
FEBS Open Bio, EarlyView.Human‐centred mentorship can be shaped by mentor attributes, actions, intrinsic drive and career ambition. Drawing on reflections across Singapore and France, as well as workshop insights from FEBS‐IUBMB ENABLE 2024, this article shows that human‐centred mentorship creates the conditions for sustainable growth, well‐being and retention in research ...
Timothy Lin Yun Tan +3 more
wiley +1 more source
Aspects and Trends in Real Estate Investment Accounting [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 Whether we refer to real estate investment or other types of investment, one of their mostimportant aspects is the degree of risk. From this point of view, the investments are classified intotwo categories: those guaranteed (where there is someone who ...
Nicolae Traian Cristin
doaj
SEARCHING FOR THE FAIR STORY BEHIND FAIR VALUE FOR FINANCIAL INSTRUMENTS [PDF]
Our paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism has been brought to this concept under current circumstances that motivated out research.
Bonaci Carmen Giorgiana, Matis Dumitru
core
FEBS Open Bio, EarlyView.A novel signature integrating genome‐wide analysis with clinical factors predicts recurrence in stage II colorectal cancer and enables a new risk stratification to guide postoperative adjuvant chemotherapy. Clinical risk stratification for postoperative recurrence in patients with pathological stage II (pStage II) colorectal cancer (CRC) is essential ...
Mayuko Otomo +7 more
wiley +1 more source
YIPFα1A expression is regulated by multilayered molecular mechanisms
FEBS Open Bio, EarlyView.YIPFα1A, a five‐pass Golgi protein, is regulated at multiple layers. (1) Rare‐codon enrichment drives translation‐coupled mRNA decay. (2) A proximal 3′‐UTR element stabilizes mRNA. (3) A distal 3′‐UTR element included by alternate poly(A) site usage represses translation, which can be overridden by the proximal 3′‐UTR element.
Tokio Takaji +2 more
wiley +1 more source
HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING FROM THE EARNINGS AND ASSET IMPAIRMENT PERSPECTIVE [PDF]
Challenges of the Knowledge Society, 2018 This article studies the earnings and practice of depreciation of assets through the two accounting valuation systems: fair value accounting or historical cost accounting.
Valentin Gabriel CRISTEA
doaj
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry [PDF]
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS).
Karl A. Muller +2 more
core
RELATIONSHIP BETWEEN FAIR VALUE ACCOUNTING AND FINANCIAL CRISIS OF EUROPEAN BANKING INDUSTRY
, 2015 : The study aims to prove a correlation between fair value accounting and the financial crisis in European banking. The use of fair value accounting is considered to exacerbate the financial crisis and is the reason for the re-use of historical cost ...
Arifim Faiz, Ihda; Univesitas Gadjah Mada +1 more
core +1 more source
Derivation and characterization of retinal pigment epithelium from urine‐derived iPSCs
FEBS Open Bio, EarlyView.Age‐related macular degeneration causes vision loss via RPE dysfunction and loss. Traditional iPSC therapies rely on invasive biopsies, limiting scalability. Here, we utilize urine‐derived stem cells as an accessible source to generate u‐iPSCs, successfully differentiated into pigmented RPE. This “Urine‐to‐Retina” platform provides a promising path for
Daniella Beiner +7 more
wiley +1 more source