Results 61 to 70 of about 9,825 (240)

Amendments to IAS 41 and IAS 16: implications for accounting for bearer plants [PDF]

, 2016
Under IAS-IFRS standards agriculture activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concerns that have emerged since the application of IAS 41. The amendments require that bearer plants be accounted for like property, plant and equipment (IAS 16).
BOZZOLAN, SAVERIO, Laghi, E., Mattei, M.
openaire  

DRIVE‐SAFE: Data‐Driven Robustness and Informed Validation for Evolving Specifications via Formal Evaluation

Advanced Robotics Research, EarlyView.
DRIVE‐SAFE evaluates learning‐based, black‐box autonomous driving policies against evolving temporal safety requirements using Signal Temporal Logic robustness metrics. It aggregates distributional robustness measures with domain‐informed weights to guide iterative retraining.
Kristy Sakano, Jianyu An, Dinesh Manocha, Huan Xu   +3 more
wiley   +1 more source

Photoelectric‐Coupled Ferroelectric Heterojunctions for Ultrahigh NO2 Sensing With Polarization‐Memory‐Assisted Interfacial Modulation

Advanced Science, EarlyView.
This study demonstrates a Bi2WO6/SrBi2Ta2O9 heterojunction where light‐driven ferroelectric polarization reversal couples with persistent photoconductivity, enabling exclusive NO2 selective room‐temperature sensing. The device achieves a two‐order‐of‐magnitude sensitivity enhancement over an unpolarized device, a sub‐ppb detection limit, and robust ...
Liping Tan, Xuefeng Hu, Ming Zhou, Weiwei Qing, Along Li, Zilong Wang, Mudan Feng, Shuang Zhao, Xiaoliang Wang, Peipei Li, Yali Bi, Wei Zhang   +11 more
wiley   +1 more source

CREAT: A CRISPR‐Based Genome Trimming Strategy for Systematic Identification of Dispensable Regions and Rapid Genome Reduction

Advanced Science, EarlyView.
Current genome‐reduction methods work in a trial‐and‐error fashion, constituting a long‐standing bottleneck in the research. We developed CREAT (CRISPR‐based genome trimming with a multi‐homology‐arm template), a CRISPR‐based genetic approach that enables systematically classifying essential versus non‐essential genomic regions and subsequently ...
Guanhua Yuan, Zhe Gao, Yingxuan Qi, Yang Zhang, Xuhui Tian, Pengpeng Zhao, Xu Feng, Qunxin She   +7 more
wiley   +1 more source

Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017
The aim of the paper is the evaluation of appropriateness of different ways for the measurement and reporting of different groups of biological assets. There are two possible ways of their measurement – cost and fair value.
Patrik Svoboda, Hana Bohušová
doaj   +1 more source

Micro‐Galvanic Coupling Programs the Therapeutic Zinc Ion Window to Reconfigure Immune Cascades for Pro‐Regenerative Bone Healing

Advanced Science, EarlyView.
This study utilized alloy micro‐galvanic coupling design to regulate the release of essential elements, thereby programming immune responses and promoting regeneration. The sacrificial anodic process of Zn‐0.8Mg reduced Zn2+ release compared to the “large cathode‐small anode” coupling of Zn‐0.8Fe.
Chaoyang Sun, Bo Jia, Jiahui Shi, Shuang Li, Guo Bao, Dong Bian, Kai Chen, Junlong Tan, Xuenan Gu, Yan Guan, Yu Qin, Xinhua Qu, Xiaogang Wang, Yufeng Zheng, Hongtao Yang   +14 more
wiley   +1 more source

Oppdrettsbransjens praksis av IAS 41

, 2017
I denne oppgaven har vi sett på hvordan oppdrettsbransjen anvender IAS 41 i sin verdivurdering av biologiske eiendeler. Regnskapsrapportering etter IFRS krever vurdering til virkelig verdi. IFRS 13 sier hvordan virkelig verdi skal vurderes.
Hunsbedt, Christine Marie Lie, Berge, Hege, Håkull, Astri, Nordvik, Turid Helen   +3 more
openaire   +1 more source

Impact of Amendments to IAS 16 and IAS 41 on the Economic-Financial Position of Brazilian Sugar-Energy Companies

Contabilidade, Gestão e Governança, 2021
Objective: To identify the impact of the amendments to IAS 16 and IAS 41 on the economic and financial position of Brazilian sugar-energy companies, in the transition period from 2015 to 2017.Method: In a sample of 64 companies, the inverse of the Gray Comparability index was used to measure the impact and the paired Wilcoxon test to identify the ...
Souza, Marcos Paulo Rodrigues de, Shikida, Pery Francisco Assis   +1 more
openaire   +1 more source

HLA‐DR+ Schwann Cells Generate the Protumor Cancer‐Neuron‐Immune Niche in Head and Neck Squamous Cell Carcinoma

Advanced Science, EarlyView.
Hijacked and educated by HNSCC cells, HLA‐DR+ Schwann cells lost their normal neural‐related functions but acquired immunoregulatory phenotypes to promote CD4+ T cells transform into Tregs. HLA‐DR+ Schwann cells induced a macrophage subpopulation, Il1β.
Xiaoyan Meng, Zhonglong Liu, Shijian Zhang, Luoman Gan, Liren Cao, Jingjing Sun, Lingfang Zhang, Yue He   +7 more
wiley   +1 more source

IAS 41 - Värdering av skog

, 2006
Införandet av standarden IAS/IFRS i Sverige är en effekt av den internationalisering som skett de senaste åren. En stor skillnad märks bland de företag som nu måste redovisa tillgångar till verkliga värden istället för som tidigare till historiska värden. Skogskoncernerna ställs inför ett sådant faktum.
Hellsten, Fredric, Thorsson, Johan
openaire   +1 more source