Results 41 to 50 of about 88,478 (268)

Fair value in financial accounting

Agricultural Economics (AGRICECON), 2003
By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets ...
J. Ryska, A. Valder
doaj   +1 more source

IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGES [PDF]

Annals of the University of Petrosani: Economics, 2022
International Public Sector Accounting Standards (IPSAS) are developed by the International Public Sector Accounting Board (IPSAB) and aim to harmonize international accounting in the public sector.
IULIANA CENAR, ECATERINA CIOBAN
doaj  

International Accounting Standards Board [PDF]

, 2010
The International Accounting Standards Board (IASB) is such a body and is arguably one of the most successful examples of transnational non-state governance. Th e IASB structure now has the following main features: the International Accounting Standards Committee (IASC) Foundation is an independent organization having two main bodies, the Trustees and ...
openaire   +1 more source

Adaptor protein CIN85 potentiates the motility of osteosarcoma cells via the Akt/mTOR and MMP2‐COL3A1 axis

Molecular Oncology, EarlyView.
CIN85 is highly expressed in osteosarcoma, particularly in metastatic lesions. Its overexpression increases cell migration and Matrigel invasion, while silencing CIN85 suppresses these behaviors. Transcriptome analysis shows that CIN85 regulates MMP2, COL3A1, and Akt/mTOR signaling. Targeting these pathways reverses CIN85‐induced motility, highlighting
Iryna Horak, Iva Staniczková Zambo, Matěj Přikryl, Peter Múdry, Danica Zapletalová, Jarmila Navrátilová, Jiří Navrátil, Jan Šmarda, Liudmyla Drobot, Petr Beneš, Lucia Knopfová   +10 more
wiley   +1 more source

Longitudinal circulating tumor DNA profiling in patients with advanced endometrial cancer using an off‐the‐shelf targeted NGS panel

Molecular Oncology, EarlyView.
Intratumour heterogeneity complicates precision management of advanced endometrial cancer. Circulating tumor DNA (ctDNA) offers a minimally invasive strategy to capture tumor evolution and therapeutic resistance. Here, we compare tumor‐agnostic NGS with tumor‐informed ddPCR, outlining their relative sensitivity, concordance, and clinical implications ...
Carlos Casas‐Arozamena, Karin Teien Lande, Eva Diaz, Ana Vilar, Juan Cueva, Efigenia Arias, Victoria Sampayo, Alicia Abalo, Nerea González, Eva Colás, Antonio Gil‐Moreno, Miguel Abal, Gema Moreno‐Bueno, Therese Sørlie, Kristina Lindemann, Laura Muinelo‐Romay   +15 more
wiley   +1 more source

COMPARATIVE STUDY OF FINANCIAL STATEMENTS IN ANGLO-SAXON AND ROMANIAN ACCOUNTING [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010
The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system.
Nicolae ECOBICI
doaj  

DNA methylation and expression of MAPRE3 affect overall survival of early‐stage non‐small cell lung cancer patients

Molecular Oncology, EarlyView.
Both cg12821679MAPRE3 methylation and MAPRE3 expression are significantly associated with overall survival (OS) of non‐small cell lung cancer. Meanwhile, MAPRE3 expression significantly modified the effect of smoking cessation on OS. Smoking cessation benefits OS merely for patients with high MAPRE3 expression.
Chao Chen, Jiancheng Cheng, Ruili Hou, Xiaoyuan Zheng, Li Su, Maria Moksnes Bjaanæs, Anna Karlsson, Maria Planck, Johan Staaf, Åslaug Helland, Manel Esteller, David C. Christiani, Feng Chen, Xiaofei Cao, Ruyang Zhang   +14 more
wiley   +1 more source

In principe geregeld, of in de regel principieel? [PDF]

MAB, 2007
Een citaat: ‘The Financial Accounting Standards Board (FASB) strongly and actively supports the internationalization of accounting standards. As part of its mission, the FASB seeks to promote the international comparability of accounting standards ...
Roger Dassen
doaj   +3 more sources

Tumor B‐cell infiltration in platinum‐treated advanced muscle‐invasive urothelial carcinoma

Molecular Oncology, EarlyView.
Bladder tumors with higher pretreatment memory B‐cell infiltration were linked to longer survival after cisplatin chemotherapy, but not carboplatin. These tumors also showed more organized immune structures (tertiary lymphoid structures) and a shared pro‐inflammatory B‐cell‐rich community, suggesting that memory B cells may help identify patients most ...
Konrad Stawiski, Júlia Perera‐Bel, Alejo Rodriguez‐Vida, Nuria Juanpere, Jihyun Lee, Daniel E. Michaud, Jennifer L. Guerriero, Kent W. Mouw, Aristotelis Bamias, Filipe L. F. Carvalho, Joaquim Bellmunt   +10 more
wiley   +1 more source

CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

Studies and Scientific Researches: Economics Edition, 2014
The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks ...
Ionela Cristina Breahna Pravat
doaj   +1 more source