Results 81 to 90 of about 623,016 (301)
Aging and Cancer, EarlyView.ABSTRACT As global populations age, cancer is increasingly becoming a leading cause of morbidity and mortality among older adults, particularly in low‐ and middle‐income countries (LMICs). Despite accounting for the majority of new cancer cases and deaths, older individuals remain underrepresented in cancer research, clinical guidelines, and health ...
Ibrahim Bidemi Abdullateef +2 more
wiley +1 more source
The paper provides a genesis of fair value accounting (FVA) and reviews some research and empirical evidence that are relevant to the debate surrounding its use. We also comment on FVA’s role in the financial crisis: was it just the messenger of bad news
Daniel Thornton, Michel Magnan
core
Frailty Exacerbates Disability in Progressive Multiple Sclerosis
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Background To evaluate frailty in severe progressive multiple sclerosis (PMS) and to investigate the underlying mechanisms. Methods This prospective, cross‐sectional, multicenter study enrolled a late severe PMS group requiring skilled nursing (n = 53) and an age, sex, and disease duration‐matched control PMS group (n = 53).
Taylor R. Wicks +10 more
wiley +1 more source
Aspects and Trends in Real Estate Investment Accounting [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 Whether we refer to real estate investment or other types of investment, one of their mostimportant aspects is the degree of risk. From this point of view, the investments are classified intotwo categories: those guaranteed (where there is someone who ...
Nicolae Traian Cristin
doaj
Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule [PDF]
This research examines the economic consequences of fair value accounting and a change in the distribution rule. In Japan, fair value accounting for financial instruments was mandated from 2001, and unrealized revaluation profits were to be included in ...
Kochiyama, Takuma
core
Inhibition of Classical and Alternative Complement Pathway by Ravulizumab and Eculizumab
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To explore the feasibility of classical (CH50) and alternative (AH50) complement pathway activity as potential biomarkers for treatment guidance and monitoring during therapy with ravulizumab in patients with generalized myasthenia gravis (gMG) and compare these to therapeutic drug monitoring under eculizumab.
Lea Gerischer +14 more
wiley +1 more source
HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING FROM THE EARNINGS AND ASSET IMPAIRMENT PERSPECTIVE [PDF]
Challenges of the Knowledge Society, 2018 This article studies the earnings and practice of depreciation of assets through the two accounting valuation systems: fair value accounting or historical cost accounting.
Valentin Gabriel CRISTEA
doaj
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
Relationship loans and regulatory capital: why fair-value accounting is inappropriate for bank loans [PDF]
Banks have been required to report many securities and all derivatives at fair values under U.S. GAAP rules for many years. Soon, International Accounting Standards will provide some banks with a “fair-value option” for loans, also.
Gregory E. Sierra, William R. Emmons
core
Fair value accounting is the wrong scapegoat for this crisis [PDF]
, 2008 The ongoing financial crisis has revived the longstanding debate about fair value accounting. This policy contribution by Nicolas Véron argues that in times of market disruption, no accounting standards could lead to consensual outcomes, and that fair ...
Véron, Nicolas
core +1 more source