Results 131 to 140 of about 6,030 (253)

Fair Value of Real Estate and Utility of Financial Statements of Construction Companies [PDF]

Some international standards have proposed that the fair value approach should be used to evaluate real estate assets. The choice to use this method or another approach could influence the quality of the financial reports published in response to ...
Lˆhzaro Rodrˆqguez-Ariza, Marˆqa del Carmen Pˆmrez-Lˆupez, Andrˆms Navarro-Galera   +2 more
core  

Functional and Structural Evidence of Neurofluid Circuit Aberrations in Huntington Disease

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Disrupted neurofluid regulation may contribute to neurodegeneration in Huntington disease (HD). Because neurofluid pathways influence waste clearance, inflammation, and the distribution of central nervous system (CNS)–delivered therapeutics, understanding their dysfunction is increasingly important as targeted treatments emerge.
Kilian Hett, Abigail Dubois, Melanie Leguizamon, Alexander Song, Paula Trujillo, Colin D. McKnight, Ciaran M. Considine, Manus J. Donahue, Daniel O. Claassen   +8 more
wiley   +1 more source

Financial instruments fair value accounting for (not against) the banking industry

, 2003
The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial ...
Reichardt, Rolf, Wittenbrink, Carsten, Gebhardt, Günther   +2 more
core  

Structure–Function Decoupling of the Sensorimotor and Default Mode Networks in Black Americans With MS

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Background and Objectives Multiple sclerosis (MS) exhibits racially disparate rates of disease progression. Black people with MS (B‐PwMS) experience a more severe disease course than non‐Hispanic White people with MS (NHW‐PwMS). Here we investigated structural and functional connectivity as well as structure–function decoupling in the ...
Emilio Cipriano, Giacomo Boffa, Maria Petracca, Marta Ponzano, Nicole Graziano, Claire Wigley, Claire Riley, Jonathan Howard, Pietro Bontempi, Sylvia Klineova, Fred Lublin, Matilde Inglese   +11 more
wiley   +1 more source

Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information

This research finds neither significant differences in earnings and revenues for farms using fair value (FV) for biological assets with respect to those valuing at historic cost (HC), nor an increase in their volatility.
Josep Ma. Argiles (UB), Josep Garcia Bladon (IQS), Teresa Monllau (UPF)   +2 more
core  

AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT [PDF]

The concept of fair value was subject of many debates and disputes in recentyears. These debates have focused mainly on the relevance of the concept, but also on thepractical difficulties in determining reasonable estimates, raising particularly the ...
Nicoleta Farcane, Delia Deliu, Maria Gheorghian   +2 more
core  

Complementarity of Long‐Reads and Optical Mapping in Parkinson's Disease for Structural Variants

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Long‐read sequencing and optical genome mapping technologies have the ability to detect large and complex structural variants. This has led to the discovery of novel pathogenic variants in neurodegenerative movement disorders. Thus, we aimed to systematically compare the SV detection capabilities of OGM and ONT in Parkinson's disease.
André Fienemann, Theresa Lüth, Susen Schaake, Carolin Gabbert, Marius Möller, Hauke Busch, Katja Lohmann, Jonas A. Gustafson, Danny E. Miller, Kensuke Daida, Manabu Funayama, Nobutaka Hattori, Samia Ben Sassi, Faycel Hentati, Matthew J. Farrer, Kristian K. Ullrich, Christine Klein, Joanne Trinh   +17 more
wiley   +1 more source

Prácticas y Cambios Contables en la Minería del Plomo de la Carolina (Jaén): Estudio de la Empresa Minera el Guindo en los Años Finales del S. XIX y Primer Cuarto del S. XX

Revista de Contabilidad: Spanish Accounting Review, 2006
Hemos investigado sobre los libros contables de la sociedad minera El Guindo (sucursal de la Carolina), situada en el sur de España y dedicada a la extracción de plomo, con el fin de examinar sus prácticas contables y los avances producidos en ellas ...
José M.ª Carlos Álvarez López, Luis Garrido González, Juan Luis Lillo Criado   +2 more
doaj  

Fair value versus historic cost-valuation for biological assets: Implications for the quality of financial information

, 2013
[spa] Este trabajo realiza un estudio empírico sobre los efectos, que se señalan en las discusiones teóricas, de la utilización del valor razonable (VR) frente al coste histórico (CH), utilizando dos muestras de explotaciones agrícolas, una de las cuales
Monllau, Teresa, Argilés Bosch, Josep M., García Blandón, Josep   +2 more
core  

Fair Value Accounting vs. Historical Cost Accounting

, 2012
This paper reviews fair value accounting method relative to historical cost accounting. Although both methods are widely used by entities in computing their income and financial positions, there is controversy over superiority. Historical cost accounting
Jaijairam, Paul
core   +1 more source