Reporting standards

One-third of diffuse large B-cell lymphoma (DLBCL) patients suffer relapse after standard treatment. Eukaryotic initiation factor 3a (eIF3a) is a key player in the initial stage of translation, which has been widely reported to be correlated with tumorigenesis and therapeutic response. This study aimed to explore the biological role of eIF3a, evaluate its prognostic and therapeutic potential in DLBCL.

16p vishanshan 27-06-2024 2 1   Download

This study aimed to examine the reporting quality of existing economic evaluations for negotiated glucose-lowering drugs (GLDs) included in China National Reimbursement Drug List (NRDL) using the Consolidated Health Economic Evaluation Reporting Standards 2013 (CHEERS 2013).

10p vishanshan 27-06-2024 1 1   Download

The aim of the present study was to explore whether improvements in guideline adherence can be achieved through the implementation of regional treatment pathways. We chose four regions of Germany with high utilisation of CAs for the study. Here we report the results of the concomitant qualitative study.

9p vishanshan 27-06-2024 1 1   Download

Patient-centred measurement (PCM) emphasizes a holistic approach wherein the voices of patients are reflected in the standardized use of patient-reported outcome and experience measures and are represented throughout the continuum of measurement activities. Given the challenges of routinely integrating patient self reports into clinical care decisions, the perspectives of all healthcare system stakeholders, especially patients, is necessary to advance the science of PCM.

13p vishanshan 27-06-2024 1 1   Download

There are limited and no standard therapies for recurrent glioblastoma. We herein report the antitumour activity and safety of sintilimab, bevacizumab and temozolomide (TMZ) in recurrent glioblastoma.

10p vikoch 27-06-2024 1 1   Download

The following sections provide more information about the IFRS Sustainability Disclosure Standards developed by ISSB and the European Sustainability Reporting Standards (ESRS) developed by the EFRAG, while the final section propose a research agenda for accounting and finance scholar based on such sustainability standardisation context.

9p leminhvu111 07-06-2024 1 0   Download

From the actual difficulties and problems occurring at some telecommunications corporations, the study used a number of traditional research methods such as: qualitative, empirical, analytical methods... to implement based on regulations and practical experiences present at telecommunications enterprises to provide a number of solutions to help recognize revenue according to IFRS 15 conveniently, appropriately and consistently according to regulations between telecommunications business units.

8p leminhvu111 07-06-2024 3 0   Download

The article presents experiences in applying social responsibility accounting in some countries such as the US, Japan, and Australia, thereby drawing some implications for Vietnam. Research results show that through different tools such as the sustainable balanced scorecard, businesses in these countries have integrated social responsibility accounting reports into sustainable development reports for external publication with the trend of standardization of behavior and professionalization of organization.

7p leminhvu111 07-06-2024 1 0   Download

The 2005 Review contains the proceedings of the 22nd session of the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (ISAR). During this session, the Group of Experts deliberated on two main agenda items: Review of practical implementation issues of International Financial Reporting Standards (IFRS) and Comparability and relevance of existing indicators on corporate responsibility.

145p vimeyers 29-05-2024 3 2   Download

Wiley IAS 2003 is the compact yet truly comprehensive quick–reference guide that accountants can depend on to assist in the prepa– ration and understanding of financial statements presented in accordance with IAS. This new edition includes complete coverage of all the standards issued or revised by the International Accounting Standards Committee under the IOSCO′s "core set of standards" program, as well as all other extant requirements.

981p vimeyers 29-05-2024 5 2   Download

The article discusses the prospects for the introduction of the Russian accounting practice of International financial reporting standards (IFRS), the calculation of the fair value of the biological asset of horse breeding organizations under IFRS. A number of methods of calculation of fair value, a technique based on market value and calculation based on the method of profit capitalization and money flow discounting are considered to justify the effectiveness of supply chain management.

9p longtimenosee10 26-04-2024 2 1   Download

In current conditions of entrepreneurship development, the role of audit committees in verifying companies’ financial and economic activities is increasing, which can be more efficient by using supply chain strategy in organization. The authors aim to attract the attention of external auditors to the work performed by the company’s inspectors as third parties.

7p longtimenosee10 26-04-2024 2 1   Download

The application of IFRS 15 will affect the recognition of revenue in enterprises, especially in the real estate business because their characteristics are different from normal businesses. Due to the importance of applying IFRS 15 and the specifics of the real estate business, the author has studied the influence of the characteristics of the real estate industry on revenue accounting in real estate enterprises.

9p viohoyo 25-04-2024 3 1   Download

IFRS 16 was created to replace the international accounting standard number 17 (IAS 17). In this research paper, we apply qualitative research methods to analyze the current situation of applying IFRS 16 in enterprises in Vietnam and thereby offer solutions to help Vietnamese enterprises apply IFRS 16 widely, bringing a lot of value to Vietnamese businesses.

6p longtimenosee09 08-04-2024 2 1   Download

This study introduces the accounting recognition techniques for leases in accordance with the International Financial Reporting Standards IFRS 16, from there, pointing out orientations to contribute to the development and completion of Vietnam’s legal documents on asset leasing accounting in the coming time.

18p longtimenosee09 08-04-2024 4 1   Download

Trong xu hướng hội nhập quốc tế, kế toán Việt Nam ngày càng tiệm cận với kế toán quốc tế. Bộ Tài Chính đã và đang xây dựng lộ trình áp dụng Chuẩn mực báo cáo tài chính quốc tế (IFRS – International Financial Reporting Standards) tại Việt Nam. Bài viết này tập trung vào xem xét vai trò của chuyển đổi số trong quá trình thu thập dữ liệu và chạy mô hình ước tính giá trị khi áp dụng IFRS.

11p viohoyo 02-04-2024 3 1   Download

This paper emphasizes the context and the method of fair value measurement according to International Financial Reporting Standards No 13 (IFRS 13). The term "fair value" is a new concept in Vietnam because of the dominant application of historical cost. Vietnam has gradually updated the fair value method, with historical cost method to assess each kind of asset at timing of financial statement.

8p vilarry 01-04-2024 7 1   Download

The aim of the article "The impact of Covid-19 on supply chain management and global economy development" is to consider the potential consequences of coronavirus for the presentation and disclosure of information in financial statements by economic entities. Emphasis is placed on assessing the international economic situation caused by the pandemic, the restrictions adopted by the authorities to curb the spread of coronavirus and the actions of financial reporting compilers in terms of reflecting adjusting and non-adjusting events after the reporting period and assuming going concern.

10p longtimenosee07 29-03-2024 6 2   Download

This study has an objective to conduct literature study about risk management analysis by using ISO 31000: 2018, the relative new concept in risk management that replaces the same standard but from year of 2009. The model then will be combined with supply chain business process so risk management can be mitigated in each business process.

6p longtimenosee07 29-03-2024 8 2   Download

The purpose of this study was to investigate the adaptation of International Financial Reporting Standards (IFRS) in supply chain management. This article provides a comprehensive critical analysis of the provisions of IFRS for accounting for intangible assets from the point of view of their practical application in supply chain. The objects of the study were Russian companies, because generally while composing financial statements in accordance with IFRS, there might be problems of accounting for intangible assets due to the imperfection of these regulations.

6p longtimenosee06 27-03-2024 3 2   Download