Results 21 to 30 of about 760,410 (305)
HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING: A HISTORICAL PERSPECTIVE [PDF]
Challenges of the Knowledge Society, 2018 The two paradigms about the accounting valuation systems are discussed: historical cost accounting and fair value accounting. The advantages and disadvantages of the historical cost accounting and fair value accounting in the historical perspective are
Valentin Gabriel CRISTEA
doaj
Buhalterinės Apskaitos Teorija ir Praktika, 2014 Literature suggests that the main goal of fair value evaluation is more reliable and relevant information disclosure to external users. However, in 2007, at the beginning of the global financial crisis, the benefits of fair value, as well as the ...
Birutė Gudonytė +1 more
doaj +1 more source
Fair Value Hierarchy and Audit Fees: An Empirical Analysis based on the Listed Banks in China [PDF]
E3S Web of Conferences, 2020 The key to the criticism of fair value lies in the lack of measurement in the active market quotation, while the fair value hierarchy hopes to make up for the reliability of fair value information by increasing disclosure.
Qingyu Zhang
doaj +1 more source
Investigation of the Prospect of Using Indexing Conventional Units in the National Economy [PDF]
, 2017 The influence of inflationary and deflationary processes on the determination of the fair value of goods and services is studied in the article. It is established that as a result of changes in the value of money over time, national currencies are not ...
Zarichuk, A. (Aleksandr)
core +2 more sources
Reproducibility of electrical caries measurements: A technical problem? [PDF]
, 2005 The currently available instrument for electrical detection of occlusal caries lesions {[}Electronic Caries Monitor (ECM)] uses a site-specific measurement with co-axial air drying. The reproducibility of this method has been reported to be fair to good.
Huysmans, Marie-Charlotte D. N. J. M. +2 more
core +2 more sources
How the 2008–2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach
Administrative Sciences, 2022 This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008–2009 financial crisis affected it.
Carlos Sampaio +3 more
doaj +1 more source
Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Market supervisors’ movement towards international accounting standards can highlight the role of fair values in the financial reporting of Iranian companies.
GHOLAMREZA KARAMI +1 more
doaj +1 more source
Fair value: history, assessment and financial crisis [PDF]
Accounting and Financial Control, 2017 For the last 20 years fair value accounting has considerably extended its domain. Fair value is a probabilistic market value, which is expected to be obtained on the basis of forecasting of future events, connected with an asset sale or transfer of ...
Iryna Burdenko
doaj +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Purpose Chemoimmunotherapy with irinotecan, temozolomide, and dinutuximab (I/T/DIN) has emerged as first‐line therapy for relapsed/refractory (r/r) high‐risk neuroblastoma (HRNB) in North America. Topotecan and cyclophosphamide (T/C) are often used in combination with dinutuximab in the setting of lack of response, progression, or incomplete ...
Benjamin J. Lerman +17 more
wiley +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Neuropsychological complications may impair the qualitative prognosis of patients with pediatric brain tumors. However, multifaceted evaluations cannot be conducted in all patients because they are time consuming and burdensome for patients.
Ami Tabata +9 more
wiley +1 more source