Results 151 to 160 of about 65,172 (305)
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
Revascularization for the Patients with Common Femoral Artery Occlusive Lesion. [PDF]
Kobayashi T.
europepmc +1 more source
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source
Dietary monounsaturated fatty acids reduce nerve inflammation and improve nerve function in murine models of obesity. [PDF]
Scott NV +3 more
europepmc +1 more source
Abstract Background and aims Current treatment options for alcohol use disorder are limited. Transcranial direct current stimulation has been proposed as a therapeutic approach, but evidence remains scarce. This study aimed to compare active vs. sham transcranial direct current stimulation to evaluate its efficacy and safety in reducing alcohol ...
Benoit Trojak +19 more
wiley +1 more source
Establishment of optimal mandibular incisor inclination: A retrospective comparison between surgery-first and conventional orthodontic approaches. [PDF]
Jeon SM, Lee KC.
europepmc +1 more source
ABSTRACT This update and revision of the international guideline for urticaria was developed in accordance with the methods recommended by Cochrane and the Grading of Recommendations Assessment, Development and Evaluation (GRADE) working group. It is an initiative of the Global Allergy and Asthma Excellence Network (GA2LEN) and its Urticaria and ...
T. Zuberbier +221 more
wiley +1 more source
Distal revascularization and interval ligation for femoral arteriovenous graft steal syndrome. [PDF]
Osborn F +5 more
europepmc +1 more source
This study aimed to compare both the gut and salivary microbiota over time between allergic and tolerant patients and matched controls. Allergic patients with food protein‐induced enterocolitis syndrome exhibited lower gut and salivary alpha‐diversities, several genus‐level differences, and higher acetate levels than controls.
Anais Lemoine +8 more
wiley +1 more source
Decoding the association between CT-derived body composition metrics and prognosis in stage II rectal cancer. [PDF]
Jiang F +6 more
europepmc +1 more source

