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
Accounting practices for financial instruments. How far are Portuguese companies from IAS? [PDF]
The purpose of this study is to analyse the current accounting practices for financial instruments by Portuguese companies and compare them to the measurement, recognition and disclosure requirements stipulated in IAS 32 and 39.
Lucia Lima Rodrigues +1 more
core
Fair value measurement : a study on the perception of teachers and professional accounting [PDF]
, 2012 Os usuários das demonstrações financeiras podem tomar decisões econômicas corretas se possuírem informações contábeis de qualidade. No entanto, a obtenção da qualidade da informação não é um processo simples.
Melo, Clayton Levy Lima de +3 more
core
Exploiting metabolic adaptations to overcome dabrafenib treatment resistance in melanoma cells
Molecular Oncology, EarlyView.We show that dabrafenib‐resistant melanoma cells undergo mitochondrial remodeling, leading to elevated respiration and ROS production balanced by stronger antioxidant defenses. This altered redox state promotes survival despite mitochondrial damage but renders resistant cells highly vulnerable to ROS‐inducing compounds such as PEITC, highlighting redox
Silvia Eller +17 more
wiley +1 more source
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
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 TaxationAbstract 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 +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 +3 more
core
CORRELATION BETWEEN NEURAL RESPONSE TELEMETRY (NRT) MESUREMENT LEVEL AND BEHAVIORL (T-LEVEL AND C-LEVEL) IN PRELINGUAL COCHLEAR IMPLANT PATIENTS [PDF]
, 2013 Objectives: To study the correlation between Neural Response Telemetry (NRT) measurement level and behavioral (Threshold level and Comfort level) in pre lingual cochlear implant patients age between 2 -10 years old at one and three months post implant ...
ABDULLAH, ASMA BINTI +2 more
core +1 more source