Results 21 to 30 of about 12,398 (249)

Building within planetary boundaries: moving construction to stewardship

open access: yesBuildings & Cities, 2023
The consumption of materials and energy for construction is a serious challenge to contain global warming below 2°C. Growing population, increasing per capita floor areas, more frequent extreme weather events and related repair needs, and rising sea ...
Matti Kuittinen
doaj   +1 more source

Developing a Model of Incentives for Creating and Implementing Industrial Coexistence Networks in Iranian Pharmaceutical Companies [PDF]

open access: yesTaṣvīr-i salāmat, 2021
Background and Objectives The goal of industrial coexistence is accessing cheaper resources, avoiding disposal costs or making extra profit from selling by-products. As far as the environment is concerned, its benefits include less consumption of natural
Ebrahim Sepehri Shafigh   +2 more
doaj   +1 more source

APPLICATIONS OF FAIR VALUE PRICING [PDF]

open access: yesChallenges of the Knowledge Society, 2019
The 2008 crisis prolonged and deepened divergences in fair value measurement as the most reliable and other measurement systems. The introduction of IFRS 13 contributed to improved results at the level 3 asset prices observed in companies operating on ...
Valentin Gabriel CRISTEA
doaj  

PENGARUH AKUNTANSI NILAI WAJAR TERHADAP MANAJEMEN LABA: PERAN MODERASI STATUS PERUSAHAAN DALAM INDEKS SAHAM SYARIAH INDONESIA

open access: yesJurnal Ilmiah Akuntansi, 2018
ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh nilai wajar (fair value) terhadap manajemen laba. Selain itu, penelitian juga bertujuan untuk mengetahui status perusahaan dalam Indeks Saham Syariah Indonesia (ISSI) dalam memoderasi
Maisya Pratiwi, Dodik Siswantoro
doaj   +1 more source

EVALUASI DAN STRATEGI PERBAIKAN PRODUKSI BERKELANJUTAN USAHA PENYEMBELIHAN AYAM SKALA KECIL

open access: yesAgrointek, 2021
Recently, industry and consumers demand that sustainable production were necessary, one of them is chicken slaughtering. The methods to evaluating the sustainable production for small-scale chicken slaughtering has not been well established.
Luki Hidayati   +3 more
doaj   +1 more source

THE APPLICATION OF FAIR VALUE ACCOUNTING IN BOSNIA AND HERZEGOVINA

open access: yesActa Economica, 2019
This study investigates the application of fair value accounting in companies in Bosnia and Herzegovina. The study was conducted on a sample of 190 companies.
Amira Pobrić
doaj   +1 more source

FAIR VALUE HIERARCHY PRACTICES IN INFOSYS TECH LTD AND WIPRO LTD

open access: yes, 2023
Abstract: IASB has defined the concept of fair value measurement under the IFRS 13; in India MCA has defined this concept under Standard Ind- AS 113 as "fair value measurement" which would the set of disclosures that a company must make regarding the fair value measurement practice being used.
Sunil G E, Dr. B. Mahadevappa
openaire   +2 more sources

FAIR VALUE MEASUREMENT UNDER IFRS 13 [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop
COZMA IGHIAN DIANA
doaj  

The effect of adopting tokenized assets on accounting discretion in fair value measurement under IFRS 9 and IFRS 13 [PDF]

open access: yesAccounting and Financial Control
Type of the article: Research Article   Blockchain technology poses significant challenges for asset classification, valuation hierarchy, and disclosure under IFRS 9 and IFRS 13.
Miluska Odely Rodriguez-Saavedra   +5 more
doaj   +1 more source

Transcriptional profiling of circulating extracellular vesicles from prebiopsy prostate cancer patients

open access: yesMolecular Oncology, EarlyView.
RNA profiling of circulating extracellular vesicles (EVs) from blood samples of men undergoing prostate biopsy identifies transcripts associated with clinically significant prostate cancer. Integrative analysis with public tumor datasets links EV‐derived gene signatures to tumor stage and progression‐free survival, highlighting CASP3, XRCC2, and RIT1 ...
Stefan Werner   +14 more
wiley   +1 more source

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