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The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions.
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 2015 The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Fair value accounting (FVA) paradigm replaced the historical cost accounting (HCA) in the development of accounting standards that FVA is more relevant ...
Jamaluddin Majid, Safri Haliding
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Fair value accounting volgens de IASB en Limperg [PDF]
MAB, 2005 Fair value is een belangrijk waardebegrip wat in zeer veel International Financial Accounting Standards (IFRS) is opgenomen, waarbij in bepaalde gevallen ook de ongerealiseerde waardestijgingen in de winst- en verliesrekening worden opgenomen.
Henk Langendijk
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Fair value accounting en toepassing van de fair value-hiërarchie door een populatie van Europese banken [PDF]
MAB, 2011 In deze bijdrage wordt onderzocht in hoeverre de populatie banken binnen de ‘FTSE Eurofirst 300’-index voldoet aan de voorschriften van het in maart 2009 gepubliceerde IFRS 7-amendement ‘Improving disclosures about financial instruments’.
Bert-Jan Bout, Ralph Ter Hoeven
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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
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Referral Patterns and Diagnostic Timeliness in Pediatric Cancer: A Hospital‐Based Study in Indonesia
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Timely diagnosis and treatment are critical for improving survival among children with cancer. In low‐ and middle‐income countries (LMICs), delays are common and may be influenced by fragmented referral pathways and diagnostic limitations.
Nur Melani Sari +5 more
wiley +1 more source
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Information value of data provided by the accounting is in significant extent dependent on the method of valuation used in accounting of individual economic operations especially on the method of valuation of individual items in the financial statements.
Jana Gláserová
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Latino children are projected to make up nearly one‐third of United States (US) children by 2060, and many of their caregivers speak Spanish. Prior survey research has documented communication difficulties for Spanish‐speaking caregivers of children with cancer, but contemporary qualitative data are limited.
Jenny Ruiz +6 more
wiley +1 more source
FAIR VALUE ACCOUNTING CRISIS DEBATE – A REVIEW [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 The last decade characterized by financial crisis and global context changes put into discussion the fair-value accounting. Both the professionals and the academics debated even the role of the FVA in the crisis mechanism and its limitations regarding ...
FLORIAN MARCEL NUŢĂ
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Background and Aims Infant bone and soft tissue neoplasms present distinct clinical challenges and lack large‐scale data to inform treatment decisions. This study aims to characterize bone and soft tissue neoplasms in infants in Canada and to compare their outcomes with those of older pediatric patients.
Samuel Sassine +21 more
wiley +1 more source
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 One of the key and most controversial accounting and control issues is the measurement of the elements of financial statements. The question of determining the fair value of assets and liabilities is one of the most relevant in modern accounting ...
M. V. Dubinina +2 more
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