Results 131 to 140 of about 2,286,078 (342)

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry [PDF]

We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS).
Edward J. Riedl, Karl A. Muller, Thorsten Sellhorn   +2 more
core  

SPG4 and Dementia: Expanding the Clinical Spectrum

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Hereditary spastic paraplegia (HSP) is a group of disorders characterized by progressive spasticity and lower limb weakness, with mutations in SPG4/SPAST being the most common cause. Detailed studies and clinical and molecular comparisons across different populations are missing.
Emanuele Panza, Arun Meyyazhagan, Eliseo Picchi, Gustavo Ribas, Ingrid Faber, Ryosuke Miyamoto, Preethi Basavaraju, Paolo Eusebi, Haripriya Kuchi Bhotla, Mario Stasi, Fabrizio Gaudiello, Francesco Patti, Filippo Maria Santorelli, Marcondes Cavalcante França Jr, José Luiz Pedroso, Orlando Graziani Povoas Barsottini, Hélio Afonso Ghizoni Teive, Peter Henry St George‐Hyslop, Toshitaka Kawarai, Antonio Orlacchio   +19 more
wiley   +1 more source

SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS

Вестник университета, 2019
The problems of definition and recognition of fixed assets are considered. The current Accounting Regulation «Accounting for Fixed Assets» is compared with the International Standard «Fixed Assets» in terms of determining and recognizing objects in ...
T. Rogulenko, E. Egorova
doaj  

Information Asymmetry and Fair Value Accounting: Insights from Residential Real Estate in the UK, Germany, and Spain

Real Estate Management and Valuation
This study investigates the impact of international accounting and valuation standards (IFRS 13, IVS 2020, IVS 2022, RICS 2022, IPSM 2023) on information asymmetry in the residential real estate markets of the UK, Germany, and Spain.
Nemcova Jana, Svoboda Patrik, Hampel David   +2 more
doaj   +1 more source

The Role of Calcitonin Gene‐Related Peptide in High‐Altitude Headache: A Prospective Field Study

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective High‐altitude headache (HAH) is a common neurological condition associated with rapid ascent to high altitude. The pathophysiological mechanisms underlying HAH remain incompletely understood. Calcitonin gene‐related peptide (CGRP), a neuropeptide implicated in migraine pathophysiology, may play a key role in the pathophysiology of ...
Roman Schniepp, Ludwig Karrasch, Helena Breitenstein, Andreas Straube, Katharina Kamm   +4 more
wiley   +1 more source

SPECIFICATION OF ACCOUNTING OF FIXED ASSETS UNDER INTERNATIONAL AND RUSSIAN STANDARDS

Вестник университета, 2017
The problems of definition and recognition of fixed assets are considered. The current Accounting Regulation «Accounting for Fixed Assets» is compared with the International Standard «Fixed Assets» in terms of determining and recognizing objects in ...
T. Rogulenko, E. Egorova
doaj  

PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD [PDF]

The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for
Adriana Tiron Tudor, Alexandra Mutiu
core  

GAD65 Antibody ELISA With Extended Reportable Range: Validation and Guidance for Neurological Practice

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To (1) validate GAD65‐ELISA detection and quantification for type 1 diabetes mellitus and autoimmune neurological diagnoses, (2) correlate ELISA results (reference range < 5 IU/mL) with established radioimmunoprecipitation assay (RIA; ≤ 0.02 nmol/L), and (3) define ELISA clinical utility and pitfalls.
Andrew McKeon, Dana Olofson, Diana Anissian, Divyanshu Dubey, Eoin P. Flanagan, Max C. Herman, Sarosh R. Irani, Daniel H. Lachance, Maria A. Willrich, Sean Pittock, John R. Mills, Anastasia Zekeridou   +11 more
wiley   +1 more source

Public Sector Accounting, IPSAS and performance management - Introduction [PDF]

, 2012
The current international accounting harmonization movement has extended to the public sector where more and more countries have already been or are going to be involved in the reform of their accounting system, based on the adoption of accrual ...
E. Caperchione, S. Rocher
core   +1 more source

Longitudinal Assessment of Biomarkers in ALS: Discriminative Biomarkers for Disease Progression and Survival

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To assess the association and discriminative performance of serum biomarkers with clinical disease progression and survival in patients with amyotrophic lateral sclerosis (ALS). Methods This retrospective study, conducted at Houston Methodist Hospital, Houston, TX, used longitudinal serum samples collected between January 2018 and ...
David R. Beers, Yueh‐Yun Lin, Jason R. Thonhoff, Aaron D. Thome, Alireza Faridar, Weihua Zhao, Shixiang Wen, Stanley H. Appel   +7 more
wiley   +1 more source