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CMEO: a metadata-centric ontology for clinical studies exploration and harmonization assessment. [PDF]
Gilani K +9 more
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A Quality Improvement Approach to Sustainable Student-Led Leadership Development in Undergraduate Medical Education. [PDF]
Fisher BJ, Overton JM.
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Artificial intelligence implementation in automated heart chambers quantification during pharmacological stress echocardiography. [PDF]
Karuzas A +19 more
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Conditionally Conservative Fair Value Measurements
SSRN Electronic Journal, 2015We 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
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Conceptual approaches to fair value measurement
Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2023The 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.
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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
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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
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
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

