Results 41 to 50 of about 470,908 (292)

THE GROWING IMPORTANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2016
This paper highlights the importance, development, and evolution of International Financial Reporting Standards (IFRS), emphasizing some relevant issues in contemporary accounting, such as the need for a globally recognized financial reporting system and
Kornel Toth, Eva Darabos
doaj  

Application of prudence in fnancial reporting – a habit or necessity?

open access: yesActa Economica, 2015
For many centuries financial reporting has been rightfully labeled as conservative. The principle of prudence whose application generates conservatism, which is characterized by time asymmetry in the recognition of gains and losses, is not only one of ...
Ката Шкарић Јовановић
doaj   +1 more source

Comments on the Australian Accounting Research Foundation's Legislation Policy Discussion Paper NO.4 (A framework for financial reporting by incorporated associations) [PDF]

open access: yes, 1995
The Australian Accounting Research Foundation (AARF) recently issued Legislative Policy Discussion Paper No.4 which proposes a framework for financial reporting by Australian incorporated associations.This paper comments on both the merits and ...
Scheiwe, Dan
core   +1 more source

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

open access: yesFEBS 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   +13 more
wiley   +1 more source

Conceptual framework for financial reporting: current state, development and application outlook in Ukraine [PDF]

open access: yes, 2013
This paper presents cardinal improvements to Conceptual Framework for Financial Reporting, analysis of actual National Regulations (Standards) of Accounting Reporting, recommendations on converging it to ...
Kuzina, R.   +2 more
core  

Potential therapeutic targeting of BKCa channels in glioblastoma treatment

open access: yesMolecular 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   +4 more
wiley   +1 more source

Inleiding op het thema Conceptual Framwork [PDF]

open access: yesMAB, 2016
Het Conceptual Framework van de International Accounting Standards Board (IASB) is een onderdeel van het niet-verplichte deel van de International Financial Reporting Standards (IFRS). Dat betekent dat bedrijven die op basis van IFRS rapporteren niet als
Ralph ter Hoeven
doaj   +3 more sources

Conceptual Framework Coherence: Why And How

open access: yes, 2011
This paper proposes a basis for progress in the development of a conceptual framework as a basis for regulating GPFR. The broad socio-economic environment is explored to determine the primary purpose of GPFR and its regulation and, from this, to ...
Sutton, David
core   +1 more source

Basroparib inhibits YAP‐driven cancers by stabilizing angiomotin

open access: yesMolecular Oncology, EarlyView.
Basroparib, a selective tankyrase inhibitor, suppresses Wnt signaling and attenuates YAP‐driven oncogenic programs by stabilizing angiomotin. It promotes AMOT–YAP complex formation, enforces cytoplasmic YAP sequestration, inhibits YAP/TEAD transcription, and sensitizes YAP‐active cancers, including KRAS‐mutant colorectal cancer, to MEK inhibition.
Young‐Ju Kwon   +4 more
wiley   +1 more source

Symmetric Prudence in New Definitions of Conceptual Framework for Financial Reporting

open access: yesNew Challenges in Accounting and Finance, 2021
Since the version of the Conceptual Framework for Financial Reporting is revised, the interest in accounting concepts that are fundamental in financial reporting has been growing. The purpose of this article is to investigate the evolutionary logic of prudence in the definitions and recognition criteria of assets and liabilities, the causes and ...
openaire   +2 more sources

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