Results 51 to 60 of about 20,038,831 (292)

The Impact of IFRS Changes on Companies’ Financial Indicators

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2021
The ever-changing economic environment changes the business conditions and performance and requires to reflect the changes on accounting information of legal entities. The development of International Financial Reporting Standards (IFRS) is a dynamic and
Inga Liutkevičiūtė   +2 more
doaj   +1 more source

Spatial heterogeneity of hotspot mutations and clonal relatedness in ovarian endometrioid carcinoma

open access: yesMolecular Oncology, EarlyView.
Spatially resolved analysis revealed heterogeneous distributions of selected cancer‐associated mutations within ovarian endometrioid carcinomas. Shared mutations between paired endometrial and ovarian tumors supported clonal relatedness. These findings highlight the value of sampling multiple tumor regions when interpreting molecular profiles ...
Takahito Ashihara   +10 more
wiley   +1 more source

International Financial Reporting Standards in the national practice of accounting for revaluation and impairment of fixed assets

open access: yesЕкономіка і управління бізнесом
This study aimed to examine the impact of adopting International Financial Reporting Standards on the accounting practices related to fixed assets in Ukraine, particularly concerning their revaluation and impairment.
N. Kuzyk   +3 more
doaj   +1 more source

International Financial Reporting Standards (IFRS) and Reporting Quality in Nigeria: An Assessment of Selected Quoted Firms

open access: yesInternational Business and Accounting Research Journal, 2020
This study investigates the effect of IFRS adoption on reporting quality in Nigeria. Secondary data were sourced from financial reports of a sample of 79 quoted Nigerian firms, with the help of Nimegen Centre for Economics (NiCE) qualitative reporting ...
Aminu Abdullahi, Musa Yelwa Abubakar
doaj   +1 more source

Recognition and measurement of assets in accordance with the requirements of regulatory framework [PDF]

open access: yesEkonomski Pogledi, 2015
The aim of this paper is to discuss the recognition and measurement of balance sheet assets in accordance with the requirements of professional regulations or The International Accounting Standards, The International Financial Reporting Standards and The
Andrić Mirko, Vuković Bojana
doaj   +1 more source

International financial reporting standards and financial reporting quality in Nigeria

open access: yesJournal of Science and Technology (Ghana), 2016
The study examines the impact of the adoption of International Financial Reporting Standards  (IFRS) on the quality of financial reporting in Nigeria. The study utilises a period based approach to analyse changes in the degree of financial reporting quality (FRQ) that hinges on three proxies: Value Relevance, Earnings Quality and Earnings Management ...
Aderin, A., Otakefe, J. P.
openaire   +3 more sources

Pathways and pitfalls: a qualitative study of student experiences in biomedical science education

open access: yesFEBS Open Bio, EarlyView.
Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell   +8 more
wiley   +1 more source

Exploring the influence of lactoferrin on wound healing and related signaling pathways: a systematic review

open access: yesFEBS Open Bio, EarlyView.
Lactoferrin promotes wound healing by activating MAPK, PI3K/Akt, and extracellular matrix pathways, enhancing fibroblast remodeling, proliferation, and re‐epithelialization. These mechanisms highlight its therapeutic potential in inflammation control, tissue repair, and remodeling.
Morgana Lüdtke Azevedo   +4 more
wiley   +1 more source

The implementation of IFRS in Indonesian Islamic accounting

open access: yesJournal of Economics, Business & Accountancy Ventura, 2019
This research examines the IFRS  implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting ...
Agus Arwani
doaj   +1 more source

From patient advocacy to patient‐driven research: Building active partnerships beginning at the bench to reach the bedside

open access: yesFEBS Open Bio, EarlyView.
Research is strongest when conducted alongside patients, not just about them. Patient research organizations help integrate patient perspectives into research priorities, study design, and scientific meetings, leading to meaningful patient outcomes and development of relevant therapies.
Jenica H. Kakadia   +9 more
wiley   +1 more source

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