Results 101 to 110 of about 6,030 (253)
THE FAIR VALUE AND ITS IMPACT ON THE DEFENSE INDUSTRY COMPLEX
Финансы: теория и практика, 2017 Enterprises of the Defense Industry Complex are often faced with difficulties in making their reports in compliance with international standards for financial reporting and evaluation of assets and businesses at fair value, namely with IFRS Standard 13 ...
A. A. Bakulina, P. P. Topchiy
doaj +1 more source
Fair Value Accounting and Earnings Persistence: Evidence from International Banks
, 2017 Using hand-collected data from a sample of 210 international banks during the period 2009 to 2013, we investigate whether fair value exposure, the proportion of financial assets measured at fair values, is associated with earnings persistence and whether
Hu, Fang +7 more
core +1 more source
FEBS Open Bio, EarlyView.The dFoCC pipeline starts with observed DED and resting‐state coordinates, which are then used to generate a library of triggered states. Correlation analysis of the calculated DED features of each candidate vs observed DED permits quantitative evaluation of candidate structural quality.
Meng Iao Fong +3 more
wiley +1 more source
FEBS Open Bio, EarlyView.Pharmacological inhibition of PERK in a DEN‐induced mouse model of liver cancer does not reduce tumor burden but alters cellular stress signaling. Despite blocking PERK activity, downstream stress responses, including CHOP expression, remain active, suggesting compensatory mechanisms within the unfolded protein response that may influence tumor ...
Ada Lerma‐Clavero +5 more
wiley +1 more source
VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ? [PDF]
Challenges of the Knowledge Society, 2017 The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.
Valentin Gabriel CRISTEA
doaj
The Pure Logic of Accounting: A Critique of the Fair Value Revolution [PDF]
When international accounting standards were renamed to become international financial reporting standards, this seemed to imply that accounting no longer needed to exist, but rather had to be reconsidered as a part of financial communication and ...
Yuri Biondi
core
FEBS Open Bio, EarlyView.In a murine model of myocardial ischemia and reperfusion (MI/R), the CD36 azapeptide ligand MPE‐298 reduces cardiac injury and transiently lowers left ventricular long‐chain fatty acids (LCFAs) accumulation 3 h after reperfusion, accompanied by a decrease of oxidative stress and inflammation‐associated genes' expression in the heart and adipose tissue.
Jade Gauvin +12 more
wiley +1 more source
, 2004 In a recent issue of this journal, Argiles and Slof (2001) analysed the main features of the European Farm Accountancy Database Network (FADN) against the backdrop of IAS 41, the new international accounting standard on agriculture, and arrived at the ...
Elad, C., Charles Elad
core +1 more source
Transcripts enriched in codons that trigger P‐site tRNA‐mediated mRNA decay possess stable mRNA
FEBS Open Bio, EarlyView.PTMD codons were first described by Mendel et al. as mediators of an mRNA decay pathway dependent on the human protein CNOT3, homologous to yeast Not5. Our findings confirm that PTMD codons destabilize transcripts; however, unlike in yeast, the human pathway specifically targets and slightly destabilizes primarily stable mRNAs.
Rodolfo Lopes Carneiro +1 more
wiley +1 more source
THE FAIR VALUE – REPRESENTATION OF THE MARKET VALUE IN ACCOUNTING. TRENDS AND PERSPECTIVES IN ROMANIAN ACCOUNTING PRACTICE [PDF]
The market value, as a method of measuring the right value, also provides the highest objectivity due to the fact that it is based on information exterior to the entity, impossible to influence in any way. For the fair value of a product to be equivalent
Marinela-Daniela Manea
core