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Measurement of Financial Derivative Instrument’s Fair Value
, 2011 More and more people pay attention to the measurement standard of derivative financial instruments. As the derivative financial instruments measurement standard, the fair value has been included in the new enterprise accountant criterion in China. How to
Yi Chao Liu
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Historical Costs versus Fair Value Measurement in Financial Accounting [PDF]
, 2009 There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day.
Dana Dvořáková, Dvořáková, Dana
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APPLICATIONS OF FAIR VALUE PRICING [PDF]
Challenges of the Knowledge Society, 2019 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
Fair Value Accounting and Measurement through FASB's Developments [PDF]
European Financial and Accounting Journal, 2009 Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led to their appearance.
Bonaci, Carmen Giorgiana +2 more
openaire +2 more sources
FEBS Letters, EarlyView.We present robust protocols for the preparation of supported lipid bilayers (SLBs) incorporating either Salmonella smooth LPS or outer membrane vesicles (OMVs). We use a combination of quartz crystal microbalance with dissipation (QCM‐D) and fluorescence microscopy to both characterize the SLBs of various compositions and to probe their interactions ...
Hudson P. Pace +6 more
wiley +1 more source
Investigating transcription factor dynamics in health and disease using FRAP
FEBS Letters, EarlyView.FRAP analysis of GFP‐tagged transcription factors reveals how molecular mobility and target engagement change in response to drug treatment. By combining live‐cell imaging, quantitative model fitting, and statistical analysis, this approach uncovers transcription factor dynamics linked to disease mechanisms, providing a powerful framework for ...
Kannan Govindaraj +3 more
wiley +1 more source
Did fair-value accounting contribute to the financial crisis? [PDF]
, 2009 The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least ...
Christian Leuz +3 more
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Fair value measurement under IFRS
, 2009 This thesis is focused on the basic area of financial accounting -- measurement. It deals with principal measurement bases and mentions their advantages and disadvantages.
Rulcová, Michaela
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Fair Value Measurement in Financial Reporting
Procedia Economics and Finance, 2012 AbstractThe use of fair value measurements for financial reporting purposes steadily increased during the last decades, the IASB being seen as one of its main promoters. Fair value also stirred significant debates in the context of EU‟s negotiation regarding IFRS adoption, finally generating the IAS 39 carve-out seen by many as the cost paid by the ...
Alexander, David +2 more
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Conserved binding mode but diverse interfaces of MreC‐PBP2 interactions
FEBS Letters, EarlyView.The crystal structure of abMreC reveals a conserved two β‐barrel architecture and provides structural insights into its role within the bacterial elongasome. The abMreC–abPBP2 complex model identifies the molecular basis of MreC‐mediated PBP2 recognition, contributing to the regulation of peptidoglycan synthesis.
Hyunseok Jang +4 more
wiley +1 more source