Results 61 to 70 of about 760,410 (305)
Financial Reporting of Intangible Assets: The Realibility of Measurement Methods [PDF]
, 2008 Intangible resources have become increasingly important since the 1990s and most of the major world economies have shifted their focus to become knowledge-based economies.
Lau, Chee Kwong
core
FEBS Letters, EarlyView.In this study, we found that human cervical‐derived adipocytes maintain intracellular iron level by regulating the expression of iron transport‐related proteins during adrenergic stimulation. Melanotransferrin is predicted to interact with transferrin receptor 1 based on in silico analysis.
Rahaf Alrifai +9 more
wiley +1 more source
How does fair value measurement under IAS 39 affect disclosure choices of European banks? [PDF]
, 2007 There is a considerable degree of heterogeneity in the way how European banks present their financial instruments in IFRS financial statements. In a sample of 109 European banks, we identify three major presentation formats that are currently applied: a ...
Bischof, Jannis, Wüstemann, Jens
core
Tau acetylation at K331 has limited impact on tau pathology in vivo
FEBS Letters, EarlyView.We mapped tau post‐translational modifications in humanized MAPT knock‐in mice and in amyloid‐bearing double knock‐in mice. Acetylation within the repeat domain, particularly around K331, showed modest increases under amyloid pathology. To test functional relevance, we generated MAPTK331Q knock‐in mice.
Shoko Hashimoto +3 more
wiley +1 more source
Calpain small subunit homodimerization is robust and calcium‐independent
FEBS Letters, EarlyView.Calpains dimerize via penta‐EF‐hand (PEF) domains. Using single‐molecule force spectroscopy, we measured the strength and kinetics of PEF–PEF homodimer binding. The interaction is robust, shows a transient conformational step before dissociation, and remains largely insensitive to Ca2+.
Nesha May O. Andoy +4 more
wiley +1 more source
FAIR VALUE MEASUREMENT IN AGRICULTURE AND THE POTENTIAL TO MISLEAD [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013 Applying fair value measurement to tangible and intangible assets in agriculture cannot be risk free. Twofoldreasons can be brought into attention for the above statement: fair value estimation and the specific of agriculturefield.
VLADU ALINA BEATTRICE
doaj
FAIR VALUE MEASUREMENT HIERARCHY AND COSMETIC ACCOUNTING IN THE NIGERIAN DEPOSIT MONEY BANKS
Gusau Journal of Accounting and Finance, 2021 The study investigated the effect of fair value financial instruments measurements hierarchy disclosures on cosmetic accounting practices in the Nigerian DMBs, given the possibility of managerial discretion to manipulate the disclosure of fair value ...
Tesleem Olayinka Adeyemi +3 more
doaj
, 2020 Статья рассматривает основные проблемы, связанные с аудитом оценки справедливой стоимости. Приводятся основные рекомендации, способствующие снижению искажений информации в части определения справедливой стоимости.
Atabekova N.R., Trofimova L.B.
openaire +1 more source
Fair Value Measurements of Control Premiums [PDF]
Accounting Perspectives, 2014 AbstractAs the overview of the current state of research within this paper shows, the debate around fair value measurements is far from over. This paper analyzes fair value measurement requirements in a controversial scenario, namely when a control premium exists.
openaire +2 more sources
Fair Value Accounting: The Road to Be Most Travelled [PDF]
Fair value convention has polarized two opposing views – the first, that fair value accounting compounds economic hardship and distortion – and the second, that fair value accounting affords an accurate rendering of the market value of underlying assets ...
Elena Simonova +2 more
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