Results 61 to 70 of about 2,286,078 (342)

Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan

open access: yesMedia Ekonomi dan Manajemen, 2017
Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kinerja keuangan perusahaan. Faktor-faktor tersebut diproksikan menjadi konservatisme akuntansi, konvergensi International Financial Reporting Standard, dan struktur ...
Imanuel Parluhutan Mangasi Nainggolan   +1 more
doaj   +1 more source

International Financial Reporting Standard 5 - Non-Current Assets Held for Sale and Discontinued Operations [PDF]

open access: yes
International Financial Reporting Standard 5 has the working title Non-current assets held for sale and discontinued operations. This fi nancial reporting standard also represents a new group of standards along with the previous four, including existing ...
Drazen Cucic, Ivo Mijoc, Luka Crnkovic
core  

Differential regulation of ZFAS1 splice variants by endoplasmic reticulum stress in hepatocyte cell lines

open access: yesFEBS Open Bio, EarlyView.
ZFAS1 is a lncRNA promoting cell proliferation and migration, exhibiting high expression in various cancers. It is conserved, widely expressed, and produces multiple splice variants with unclear roles. We identified several splice variants in hepatocyte models, and found that inhibiting or suppressing regulators of the unfolded protein response (PERK ...
Sébastien Soubeyrand   +2 more
wiley   +1 more source

ACCOUNTING STANDARD SETTING IN THE INTERNATIONAL ARENA: UPDATE ON THE CONVERGENCE PROJECT [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2012
Our paper contributes to the literature on international accounting by focusing on the standard setting process. As documented by research literature, accounting regulation can enhance corporate governance (Melis and Carta, 2010), corporate reporting ...
Bonaci Carmen Giorgiana   +2 more
doaj  

Assets Measurement Principles According to Croatian and Polish Accounting Standards

open access: yesCroatian Economic Survey, 2020
There are many kinds of international operations, and entities from different countries can operate in different regulatory frameworks. This is why comparative international accounting has become more and more important.
Ivana Mamić Sačer   +1 more
doaj   +1 more source

IAS 2, Inventories - A Closer Look [PDF]

open access: yes
The International Accounting Standards Board issued the revised version of the International Accounting Standard 2, Inventories. This article presents a closer look of standard (objective, scope, definitions, measurement and disclosures.International ...
Muthupandian, K S
core   +1 more source

Chameleon sequences reveal structural effects in proteins representing micelle‐like distribution of hydrophobicity

open access: yesFEBS Open Bio, EarlyView.
Amino acids sequence of two different proteins with the same sequence (chameleon sequence—black boxes) represent in 3D structure of the proteins different secondary structures: HHHH—helical and BBB—Beta‐structural. The chains folded in water environment adopt different III‐order structures in which the chameleon fragments appear to adopt similar status
Irena Roterman   +4 more
wiley   +1 more source

IAS 23 Borrowing Costs - A Closer Look [PDF]

open access: yes
The International Accounting Standards Committee issued the the International Accounting Standard 23, Borrowing Costs. The objective of IAS 23 is to prescribe the accounting treatment for borrowing costs.
Muthupandian, K S
core   +1 more source

Digital twins to accelerate target identification and drug development for immune‐mediated disorders

open access: yesFEBS Open Bio, EarlyView.
Digital twins integrate patient‐derived molecular and clinical data into personalised computational models that simulate disease mechanisms. They enable rapid identification and validation of therapeutic targets, prediction of drug responses, and prioritisation of candidate interventions.
Anna Niarakis, Philippe Moingeon
wiley   +1 more source

Problematic Issues of Estimated Liabilities in Payroll Accounting

open access: yesУчёт. Анализ. Аудит, 2019
The convergence of Russian and international accounting and reporting principles is hindered because of the limitations in the domestic standards in comparison with their international prototypes, which, in fact, leads to distortion of international ...
TATYANA YU. Serebryakova
doaj   +1 more source

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