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The objective of the research is to analyze the auditors' perception regarding the measurement of the fair value of complex financial instruments level 3 in financial institutions. A questionnaire was applied with a sample of 62 independent auditors with
Paulo Cesar de Melo Mendes +2 more
doaj +1 more source
Ligand‐dependent transcriptional heterogeneity in cell cycle gene expression delays G1/S entry
EGF and HRG induce distinct G1/S progression programs in ErbB2‐amplified BT474 breast cancer cells. Despite activating the potent ErbB2–ErbB3 heterodimer, HRG does not accelerate cell‐cycle entry. Instead, EGF promotes earlier restriction‐point passage via ERK–FOS signaling, whereas HRG activates the AKT–MYC axis, driving transcriptional heterogeneity ...
Ririn Rahmala Febri +5 more
wiley +1 more source
FAIR VALUE MEASUREMENT IN AGRICULTURE AND THE POTENTIAL TO MISLEAD [PDF]
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
THE IMPLEMENTATION OF FAIR VALUE ON SHORT TERM ASSESMENT OF BIOLOGICAL ASSETS
This study aims to identify and analyze the implementation of fair value and the impact of the use of bases the recognition, measurement, and disclosure of the biological assets with the object of research PT.
Murtianingsih Murtianingsih +1 more
doaj +1 more source
Perspective on Fair Value Measurement
Although fair value is not a new measurement attribute, the interest of discussing fair value has been aroused by the release of new accounting standards. This article decodes fair value measurement again from four aspects respectively. Fair value measurement attribute is for asset measurement in the end, a kind of initiative measurement from master ...
openaire +1 more source
Translophagy—A potential link between autophagy impairment and translational errors
Neurodegenerative diseases are characterised by the accumulation of abnormal proteins and protein aggregates, but their origin often remains unknown. We propose that selective autophagy removes damaged protein‐making machinery, preventing errors during protein synthesis.
Mykola V. Korolchuk +11 more
wiley +1 more source
Encapsulins are protein nanocompartments that play an important role in iron storage. In the Myxococcus xanthus encapsulin system, two cargo proteins called EncB and EncC contribute to iron mineralization. Here, we show that EncB and EncC generate iron‐containing minerals with distinct chemical compositions, suggesting that the composition of stored ...
Harry B. McDowell +2 more
wiley +1 more source
USING THE FAIR VALUE METHOD IN THE ASSESSMENT OF BIOLOGICAL ASSETS IN ORDER TO INCREASE THE EFFICIENCY AIND EFFECTIVENESS OF THE FINAINCIAL STATEMENTS [PDF]
Although accounting thinking has now stabilized on the importance of measuring assets at historical cost as an input to accounting disclosure, the shift to the measurement of biological assets on a cost basis The biological assets are of relative ...
Lotfy, M. A +2 more
doaj +1 more source
The practices of fair value reporting on investment property in Malaysia [PDF]
The adoption of FRS 140 Investment Property has introduced the application of fair value accounting for non financial assets for the first time. However, the decision to allow such options appears to be contentiously debated as fair value measurement is ...
Abdul Jabar, Ja’izah, Mohamed, Arun
core +1 more source
FAIR VALUE MEASUREMENT HIERARCHY AND COSMETIC ACCOUNTING IN THE NIGERIAN DEPOSIT MONEY BANKS
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

