Results 71 to 80 of about 760,410 (305)

A methionine‐lined active site governs carbocation stabilization and product specificity in a bacterial terpene synthase

FEBS Letters, EarlyView.
This study reveals a unique active site enriched in methionine residues and demonstrates that these residues play a critical role by stabilizing carbocation intermediates through novel sulfur–cation interactions. Structure‐guided mutagenesis further revealed variants with significantly altered product profiles, enhancing pseudopterosin formation. These
Marion Ringel, Carl P. O. Helmer, Shani Zev, Ronja Driller, Emily Buhr, Markus Reinbold, Renana Schwartz, Gabriel Foley, Mikael Boden, Daniel Garbe, Gerhard Schenk, Dan Thomas Major, Bernhard Loll, Thomas Brück   +13 more
wiley   +1 more source

Análisis de la IASC foundation

Contabilidad y Auditoría, 2010
UN INTERESANTE CUESTIONARIO RELATIVO A LA POSIBLE MEDICIÓN DEL LLAMADO FAIR VALUE O VALOR RAZONABLE MEDICIÓN – VALOR RAZONABLE – TEORÍA – REGULACIÓN Resumen: Una crítica de Exposure Draft Ep/2009, Fair Value Measurement, Basis for Conclusions y el ...
Carlos Luis García Casella
doaj  

International Accounting Convergence in the Field of Fair Value Measurement [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2015
The investors’ desire for high-quality, internationally comparable financial information that is useful for decision-making in increasingly global capital markets imposed an international convergence, the ultimate goal of which is a single set of ...
Diana Cozma Ighian
doaj  

Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes [PDF]

This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards ...
Deaconu, Adela, Filip, Crina, Nistor, Cristina Silvia   +2 more
core   +1 more source

Plasma extrachromosomal circular DNA as a biomarker in EGFR‐targeted therapy of non‐small cell lung cancer

Molecular Oncology, EarlyView.
Detection of extrachromosomal circular DNA (eccDNA) in plasma samples from EGFR‐mutated non‐small cell lung cancer patients. Plasma was collected before and during treatment with the EGFR‐tyrosine kinase inhibitor osimertinib. Plasma eccDNA was detected in all cancer samples, and the presence of the EGFR gene on eccDNA serves as a potential biomarker ...
Simone Stensgaard, Sarmad Mehmood, Eva Boysen Fynboe Ebert, Peter Meldgaard, Anindya Dutta, Boe S. Sorensen   +5 more
wiley   +1 more source

Biological assets: impact of measurement on financial position and performance of SMEs

Forum Scientiae Oeconomia, 2017
The paper focuses on the possible ways of biological as-sets measurement in financial reporting of SMEs. Accord-ing to IFRS for SMEs, the entity uses the fair value model for biological assets with readily determinable fair values, and the cost model ...
Hana Bohušová, Patrik Svoboda
doaj   +1 more source

PSAK 68 MEASUREMENT OF FAIR VALUE IFRS CONVERGENCE Fair Value Concept

Review of Accounting and Taxation
Abstract Purpose - This study aims to find out about the concept of fair value in PSAK 68: IFRS Convergence Fair Value  Measurement, as a substitute for book value. The convergence of the application of new accounting  standards is oriented towards the International Financial Reporting Standard (IFRS) issued by the  International Accounting Standard ...
Sindi Maulidah, Lisma Noviyani, Lia Uzliawati   +2 more
openaire   +1 more source

Fair Value Measurement after Financial Crunch

Procedia - Social and Behavioral Sciences, 2015
AbstractFair value measurement became pervasive to financial reporting over last 20 years. Under fair value accounting, entities are obliged or permitted to measure particular assets and liabilities at their fair values as at the reporting dates. The opponents of fair value accounting insist on that financial reporting based on fair value measurement ...
Škoda, Miroslav, Sláviková, Gabriela
openaire   +1 more source

An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments [PDF]

We investigate the economic consequences of additional disclosure about assets with no active market in terms of liquidity, perception of information reliability and relevance.
Cédric Lesage, Hervé Stolowy, Thomas Jeanjean, Yuan Ding   +3 more
core  

Detection of circulating tumor DNA in colorectal cancer patients using a methylation‐specific droplet digital PCR multiplex

Molecular Oncology, EarlyView.
We developed a cost‐effective methylation‐specific droplet digital PCR multiplex assay containing tissue‐conserved and tumor‐specific methylation markers. The assay can detect circulating tumor DNA with high accuracy in patients with localized and metastatic colorectal cancer.
Luisa Matos do Canto, Louise Raunkilde, Jan Lindebjerg, Mads Malik Aagaard, Christina Therkildsen, Jakob Kleif, Lars Henrik Jensen, Torben Frøstrup Hansen, Rikke Fredslund Andersen   +8 more
wiley   +1 more source