Results 81 to 90 of about 760,410 (305)

On the Ethics of Fair Value Accounting: Distributive Effects, Distributive Injustice, and Implications for Social Peace

Quarterly Journal of Austrian Economics
Fair value accounting is at the heart of arguably the world’s most prominent accounting standards, particularly US GAAP and IFRS. Fair value measurement has been the subject of intense debate.
David J. Rapp, Jeffrey M. Herbener, David Gordon   +2 more
doaj   +1 more source

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, Patricia Teixeira Lopes   +1 more
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Potential therapeutic targeting of BKCa channels in glioblastoma treatment

Molecular Oncology, EarlyView.
This review summarizes current insights into the role of BKCa and mitoBKCa channels in glioblastoma biology, their potential classification as oncochannels, and the emerging pharmacological strategies targeting these channels, emphasizing the translational challenges in developing BKCa‐directed therapies for glioblastoma treatment.
Kamila Maliszewska‐Olejniczak, Karolina Pytlak, Sandra Jaworowska, Bogusz Kulawiak, Piotr Bednarczyk   +4 more
wiley   +1 more source

MODERATING EFFECT OF AUDIT QUALITY ON VALUE RELEVANCE OF FAIR VALUE MEASUREMENTS HIERARCHY OF LISTED FINANCIAL SERVICES COMPANIES

Gusau Journal of Accounting and Finance
The International Financial Reporting Standards (IFRS) was developed to enhance transparency and high-quality information as a principle-based standard that allows some degree of flexibility in financial reporting process.
Tesleem Olayinka Adeyemi
doaj   +1 more source

Reflections on the value concept in accounting

Koers : Bulletin for Christian Scholarship, 2009
The recent meltdown in global finances and the reasons for it may make people doubtful about the stewardship function of accounting. In the global financial markets, there is a great fascination with the reality that accounting values intend to reflect ...
P. Buys
doaj   +1 more source

The impact of international accounting standard nº 41 “Agriculture” in the wine industry [PDF]

, 2007
The increasing relevance of fair value as measurement adversely to historical cost put on the agenda of the main accounting standard setting bodies the determination of it is value and afterly its register.
Azevedo, Graça
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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, Susanne Ebner, Carmen Haselrieder, Julia K. Günther, Astrid Drasche, Sophie Strich, Chiara Volani, Andrea Medici, Aleksandar Nikolajevic, Alex Deltedesco, Johannes E. Sigmund, Michael J. Blumer, Martin Hermann, Johanna Vanacker, Gerald Brandacher, Eduard Stefan, Omar Torres‐Quesada, Jakob Troppmair   +17 more
wiley   +1 more source

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, Mól, Anderson Luiz Rezende, Niyama, Jorge Katsumi, Vieira, Edzana Roberta Ferreira da Cunha   +3 more
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Monitoring of circulating tumor DNA allows early detection of disease relapse in patients with operable breast cancer

Molecular Oncology, EarlyView.
Monitoring circulating tumor DNA (ctDNA) in patients with operable breast cancer can reveal disease relapse earlier than radiology in a subset of patients. The failure to detect ctDNA in some patients with recurrent disease suggests that ctDNA could serve as a supplement to other monitoring approaches.
Kristin Løge Aanestad, Marie Austdal, Oddmund Nordgård, Gunnar Mellgren, Satu Oltedal, Marie L. Austbø, Ylva H. Vignes, Thomas Helland, Kristin Jonsdottir, Tone H. Lende, Emilius A. M. Janssen, Bjørnar Gilje, Kjersti Tjensvoll, PBCB study group, Gunnar Mellgren, Tone Hoel Lende, Anette Heie, Kristin Viste, Anita Røyneberg Alvheim, Emiel AM Janssen, Kristin Jonsdottir, Ann Cathrine Kroksveen, Thomas Helland, Einar Gudlaugsson, Oddmund Nordgård, Satu Oltedal, Kristin Løge Aanestad, Jan Terje Kvaløy, Kirsten Lode, Kari Britt Hagen, Marie Austdal, Ylva H. Vignes, Siri Tungland Sola, Nina Egeland Amundsen, Finn Magnus Eliassen, Emeritus Ernst A Lien   +35 more
wiley   +1 more source

Luci ed ombre del fair value [PDF]

, 2014
L’obiettivo del presente lavoro è stato quello di ricostruire il percorso evolutivo del concetto di fair value. Nel fare ciò, si è reso necessario confrontare il criterio di valutazione del fair value con quello del costo storico, per evidenziare il ...
PALLA, ROSSELLA
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