Results 31 to 40 of about 40,213 (256)

Fair Value: Actuarial Accounting for the Markets... Or for the Accountants? [PDF]

SSRN Electronic Journal, 2013
Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in ...
openaire   +2 more sources

Prevalence of 21 Physician‐Defined Severe Toxicities Following Childhood Acute Lymphoblastic Leukemia Treatment: Australian Retrospective Cohort Study

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Acute lymphoblastic leukemia (ALL) is the most common pediatric cancer, with an overall survival now surpassing 90% in developed countries. However, treatments are not without adverse effects. In this study, we apply the severe toxicity‐free survival (STFS) framework to determine the prevalence of 21 physician‐defined severe ...
Lane Collier, Brittany Grantham, Camilla Grud Nielsen, Louise Lundgren, Liv Andrés‐Jensen, Kjeld Schmiegelow, Chris Selman, Gareth Ball, Elyse Passmore, David A. Elliott, Rachel Conyers   +10 more
wiley   +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  

Is fair value currently in compliance with the principle of true and real reflection in the Czech accounting?

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
doaj   +1 more source

Psychosocial Functioning After Pediatric Bone Sarcoma: Generic and Survivor‐Specific Outcomes in Adolescent and Young Adult Patients

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Pediatric bone sarcoma patients and survivors may experience psychosocial challenges related to childhood cancer after their intensive, body‐altering treatment. This cross‐sectional study aimed to evaluate generic and survivor‐specific psychosocial outcomes in a national cohort of pediatric bone sarcoma patients and survivors, and ...
Hinke van der Hoek, Heleen Maurice‐Stam, Laura R. Beek, Jennifer van Dijk, Marjolein E. M. Langemeijer, Relinde W. Slooff‐Lentink, Alied M. van der Aa‐van Delden, Anne Westerweel, Marloes van Gorp, Hendrik W. B. Schreuder, Lianne M. Haveman, W. Peter Bekkering, Leonie G. Tigelaar, Johannes H. M. Merks, Martha A. Grootenhuis   +14 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
doaj  

The Relationship Between Physical Activity and Left Ventricular Remodeling in Childhood Cancer Survivors Treated With Anthracyclines: A Cross‐Sectional Study

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Introduction Anthracycline‐related cardiac remodeling precedes heart failure in childhood cancer survivors. The objectives of this study were to determine the relationships between patient‐specific factors, moderate‐to‐vigorous physical activity (MVPA), and cardiac remodeling.
Hari K. Narayan, Sitong Chen, F. Lennie Wong, Nathan Young, Anna Qi, Christopher Davis, Sanjeet Hegde, Nicholas Gloude, Kasey J. Leger, Kelly D. Getz, Francisco Contijoch, Kirsten Ness, Bonnie Ky, Dennis Kuo, Sheri J. Hartman, Saro H. Armenian   +15 more
wiley   +1 more source

APPLICATION OF FAIR VALUE IN THE ACCOUNTING, CONTROL AND REPORTING FOR UKRAINE IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS

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, O. I. Luhova, A. A. Kuznetsov   +2 more
doaj   +1 more source

Childhood Acute Lymphoblastic Leukemia Survival in Western Kenya: Reduction in Early Deaths and Treatment Abandonment

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background An earlier study on children diagnosed with acute lymphoblastic leukemia (ALL) at Moi Teaching and Referral Hospital (MTRH) in Kenya reported a low event‐free survival (EFS), excess treatment abandonment, and high induction mortality.
Gilbert Olbara, George Bogonko, Festus Njuguna, Sandra Langat, Martha Kipngetich, Dennis Njenga, Gertjan Johannes Kaspers, Terry Allen Vik   +7 more
wiley   +1 more source

Pension accounting and fair value

, 2007
The chapter reviews the applicability of the fair value measurement concept to pension assets and liabilities, concluding that difficulties are likely to arise in measuring pension liabilities at far value, owing to the absence of well-developed markets for such liabilities.
openaire   +7 more sources