Results 251 to 260 of about 760,410 (305)

CMEO: a metadata-centric ontology for clinical studies exploration and harmonization assessment. [PDF]

open access: yesBMC Med Inform Decis Mak
Gilani K   +9 more
europepmc   +1 more source

Artificial intelligence implementation in automated heart chambers quantification during pharmacological stress echocardiography. [PDF]

open access: yesEur Heart J Digit Health
Karuzas A   +19 more
europepmc   +1 more source

Conditionally Conservative Fair Value Measurements

SSRN Electronic Journal, 2015
We provide evidence that firms holding higher proportions of financial instruments measured at Level 2 and 3 fair values report more conditionally conservative comprehensive income attributable to fair value measurements, contrary to the widespread belief that fair value measurements are unbiased.
Marc Badia   +3 more
openaire   +1 more source

Conceptual approaches to fair value measurement

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2023
The article discusses theoretical issues of fair value application, examines the stages of fair value formation, and discloses existing approaches to determining fair value. Questions of fair value arose in 1870 but all of them are a lot discussed, and interpretation of a term remains indistinct.
openaire   +1 more source

Fair Value Measurement

2018
The suggestions on how to measure a fair value of an asset or liability and what to disclose are set out in IFRS 13. In this regard, IFRS 13.2 defines that the fair value is a market-based measurement, not an entity-specific measurement. The objective of a fair value measurement is to estimate the price at which an orderly transaction, to sell the ...
Martin Schwarzbichler   +2 more
openaire   +1 more source

Fair Value Measurements

2008 IEEE International Symposium on Knowledge Acquisition and Modeling Workshop, 2008
In recent years, FASB has been taking the lead in fair value measurements research. In September 2006, FASB issued SFAS No. 157, fair value measurements, which are the first and the most comprehensive accounting standard about fair value. The standard lays a substantial basis for the application of fair value, gives us beneficial enlightenment and ...
openaire   +1 more source

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