Results 251 to 260 of about 762,436 (303)

Database utility for cyclovoltammetry knowledge (DUCK): unified platform for electrochemical data.

Digit Discov
Garay-Ruiz D, Pablo-García S, Hao H, Martín-González M.   +3 more
europepmc   +1 more source

Identification of intrinsic capacity impairment: diagnostic performance of integrated care for older people (ICOPE) screening tools in Zimbabwe. [PDF]

JAR Life
Manyara AM, Bandason T, Manyanga T, Tshuma M, Mattick K, Tembo M, Chingono RMS, Ferrand RA, Gregson CL.   +8 more
europepmc   +1 more source

Acoustics of karst tourist caves: a case study in Guizhou Province, China. [PDF]

Sci Rep
Zhao W, Li Q, Wang Y, Huang X, Du Y, Du L.   +5 more
europepmc   +1 more source

The Role of C-Terminal Crosslinking Telopeptide of Type II Collagen (CTX-II) After Anterior Cruciate Ligament Reconstruction: A Systematic Review. [PDF]

Cureus
Naderi A, Ghasemi SA, Fabregas A, Shaffer G, Raphael J.   +4 more
europepmc   +1 more source

Health Equity Concerns in People with Sickle Cell Disease and Recurrent Vaso-Occlusive Crises: Results from an International Survey Study. [PDF]

Drugs Real World Outcomes
Boateng-Kuffour A, Lilly L, Drahos J, Calvert M, Valentine A, Mason A, Li N, Pakbaz Z, Shah F, Ainsworth N, Martin AP.   +10 more
europepmc   +1 more source

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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, Miguel Duro, Fernando Penalva, Stephen Ryan   +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, Christian Steiner, Daniel Turnheim   +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

Fair value measurement and accounting restatements

Advances in Accounting, 2017
Abstract This study investigates the association between accounting restatements and reporting different levels of fair value measurements as defined by SFAS No. 157. We find that firms with higher ratios of Level 3 fair value assets (i.e., financial assets which fair values are determined by unobservable, firm-generated inputs) to total assets are ...
Yi-Hung Lin, Steve Lin, James M. Fornaro, Hua-Wei Solomon Huang   +3 more
openaire   +1 more source