Results 41 to 50 of about 762,436 (303)
ABSTRACT Objective To compare the efficacy and safety of roxarestat versus recombinant human erythropoietin (rhEPO) in the management of renal anemia in patients undergoing maintenance hemodialysis. Methods This was a prospective, open‐label, randomized controlled trial.
Lingling Chen, Junjie Zhu, Qiaonan Ge
wiley +1 more source
The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions.
The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Fair value accounting (FVA) paradigm replaced the historical cost accounting (HCA) in the development of accounting standards that FVA is more relevant ...
Jamaluddin Majid, Safri Haliding
doaj +1 more source
The Importance and Necessity of Heritage Evaluation [PDF]
Valuation in accounting has gained considerable importance lately due to the fact that the value obtained as a result of this assessment can be the basis for positive results in the financial statements, which can lead to dividends or the sale of the ...
Mircea-Iosif Rus
doaj
Analysis of Change in Present Value Measurements
In recent years, the leading standard setters for financial reporting have shown an increasing preference for fair value measurement. However, present value is often the only acceptable method of estimating fair value and therefore the actual result of ...
Bradshaw, John +3 more
core +1 more source
ABSTRACT Introduction Pre‐dilution online hemodiafiltration (Pre‐HDF) is predominantly used in Japan, whereas post‐dilution online HDF (Post‐HDF) is more common in Europe. An asymmetric cellulose triacetate (ATA) membrane may improve biocompatibility.
Kenji Sakurai +4 more
wiley +1 more source
The Impact of Discretionary Measurement Criteria on Investors’ Judgement and Decisions
This study investigates the effect on nonprofessional investors’ judgements and decisions of discretionary measurement choices. Using a paper-and-pencil experience, we collect and analyze information regarding investment amounts as well as past and ...
Tiago Cruz Gonçalves
doaj +1 more source
Organoids in pediatric cancer research
Organoid technology has revolutionized cancer research, yet its application in pediatric oncology remains limited. Recent advances have enabled the development of pediatric tumor organoids, offering new insights into disease biology, treatment response, and interactions with the tumor microenvironment.
Carla Ríos Arceo, Jarno Drost
wiley +1 more source
APPLICATIONS OF FAIR VALUE PRICING [PDF]
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
Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [PDF]
Objective: The Board of the Securities and Exchange Organization has required some public firms to prepare financial statements in accordance with International Financial Reporting Standards (IFRS), based on the approval of the Auditing Organization ...
Mohammad Moradi +2 more
doaj +1 more source
Revaluation as a Model of Subsequent Measurement of Property, Plant, and Equipment – Case of Croatia
Accounting standards allow the application of two models for subsequent measurement of property, plant, and equipment, and those are the cost model and the revaluation model.
Mirjana Hladika +2 more
doaj +1 more source

