Results 71 to 80 of about 8,801,247 (300)

Structural and biochemical analysis of a B12 superbinder

open access: yesFEBS Letters, EarlyView.
BtuG proteins are vitamin B12 scavengers in Bacteroides thetaiotaomicron, a dominant human gut bacterium. We present crystal structures of three BtuG homologs bound to cobalamin and its precursor cobinamide, revealing picomolar binding affinities, among the highest known for any natural protein.
Jose M. Martinez Felices   +3 more
wiley   +1 more source

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]

open access: yes
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 ...
Nistor, Cristina Silvia   +2 more
core  

Análisis de la IASC foundation

open access: yesContabilidad 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  

The Shewanella oneidensis Fic enzyme SoFic targets the switch‐I region of EF‐Tu for AMPylation

open access: yesFEBS Letters, EarlyView.
Fic enzymes mediate diverse post‐translational modifications across all domains of life, including AMPylation. Prokaryotic EF‐Tu can be AMPylated and deAMPylated by the conserved Fic enzyme SoFic. Structural and biochemical approaches were used to characterize the effect of AMPylation on EF‐Tu, SoFic's enzymatic activities, and the enzyme‐target ...
Svenja Runge   +6 more
wiley   +1 more source

Fair Value Accounting: The Road to Be Most Travelled [PDF]

open access: yes
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 ...
Rock Lefebvre   +2 more
core  

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

open access: yesForum 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

The Expected Impact of the Transition in Fair Value Accounting from International Accounting Standard No. (39) to Financial Reporting Standard No. (9) on the Level of Financial Statements and Reports: A Theoretical Analytical Study

open access: yesالمجلة الأردنية للعلوم التطبيقية-العلوم الانسانية, 2020
This study examined the expected impact of the transition in fair value accounting from IAS 39 to IFRS 9 on financial statements and reports. Using an analytical deductive approach based on documentary studies, it identified shortcomings in fair value ...
Jameel Al-Najjar
doaj   +1 more source

Fair Value Measurements of Control Premiums [PDF]

open access: yesAccounting 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

Chiral separation of chloroalkanes with the chromatographic column onboard Martian rovers

open access: yesFEBS Letters, EarlyView.
Computer image of the Rosalind Franklin Rover of ESA's ExoMars mission. ExoMars is scheduled to land on planet Mars in Oxia Planum in 2029. This area represents an interesting spot to look for biosignatures. Investigations of ExoMars include measurement on molecular chirality. We show that chiral chloroalkanes, that have been identified on Mars, can be
Asma Merzougui   +4 more
wiley   +1 more source

Analysis of International Accounting Regulations with Regards to Fair Value [PDF]

open access: yes
Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand.
Diana COZMA IGHIAN
core  

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