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Survey adoption of fair value accounting standards and its impact on accounting profit [PDF]

پژوهش‌های تجربی حسابداری, 2017
Despite the general acceptance of fair value accounting standards setting, the specific characteristics of this method results in the formation of an interesting debate among academics, businessmen, legislators and invested.
rezvan hejazi, sheida Meyhami
doaj   +1 more source

Fair Value Accounting and Procyclicality: Accounting for Securitization [PDF]

SSRN Electronic Journal, 2011
The purpose of this study is to examine whether fair value accounting promotes procyclicality by focusing on securitization transactions before the financial crisis. This study demonstrates the relationship between securitization accounting and procyclicality using a parsimonious model. The findings are as follows. Sale accounting increases the capital
openaire   +1 more source

Adherence to Protocol Recommendations for Children With Wilms Tumour in Two Consecutive Studies in the United Kingdom and Ireland—Does Variation Matter?

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background and Aims Wilms tumour (WT) has excellent event‐free and overall survival (OS). However, small differences exist between countries participating in the same international study. This led us to examine variation in adherence to protocol recommendations as a potential contributing factor.
Suzanne Tugnait, R. Al‐Saadi, A. Lopez‐Cortes, K. Dzhuma, M. Oostveen, J. Brok, S. Irtan, M. Weeks, J. Bate, S. Baker, R. Williams, M. Powis, D. Saunders, O. Olsen, T. Watson, S. Shelmerdine, S. Vaidya, L. Howell, C. Duncan, G. M. Vujanic, C. Stiller, G. P. Balchin, T. Chowdhury, K. Pritchard‐Jones   +23 more
wiley   +1 more source

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

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

Sirolimus for Extracranial Arteriovenous Malformations: A Scoping Review of the Evidence in Syndromic and Non‐Syndromic Cases

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Arteriovenous malformations (AVMs) are rare, high‐flow, vascular anomalies that can occur either sporadically or as part of a genetic syndrome. AVMs can progress with serious morbidity and even mortality if left unchecked. Sirolimus is an mTOR inhibitor that is effective in low‐flow vascular malformations; however, its role in AVMs is unclear.
Will Swansson, Ingrid Winship, Gary Hammerschlag, Laura Scardamaglia   +3 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  

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
doaj   +3 more sources

Pediatric Oncology Nursing Competencies in Latin America and the Caribbean: A Scoping Review to Inform Practice, Education, and Research

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Nurses are central to cancer care for children and adolescents, yet no comprehensive synthesis has defined essential core competencies for pediatric oncology nursing (PON) practice internationally, particularly in Latin America and the Caribbean (LAC).
Luís Carlos Lopes‐Júnior, Edmara Bazoni Soares Maia, Soad Fuentes‐Alabí, Courtney E. Sullivan, Monnie Abraham, Mauricio Maza, Liliana Vásquez Ponce, Regina Aparecida Garcia Lima   +7 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