Publication of companies’ financial statements is carried out in accordance with the requirements International Accounting Standards, pursuit aim providing reporting users reliable decision-making information. The subject research scope assets fair value philosophy, based on generally accepted principles Financial Reporting Standards (IFRS), particular, prudence approach purpose article to give...

Fair Trade and e-business have been topics of growing academic literature. However, very little is known in terms of the utilization of e-business in Fair Trade. This paper aims to address this gap and explore the opportunities, current utilization as well as challenges of e-business in the Fair Trade Supply Chain (FTSC). The paper makes a unique contribution to the wider understanding of the s...

Tujuan dari penelitian ini adalah untuk menguji pengaruh Fair Value dan Historical terhadap Volatilitas Laba dengan Kinerja Aset sebagai variabel mediating Perusahaan Agriculture yang terdaftar di Bursa Efek Indonesia sampel jenuh tahun 2016 sampai 2020. Hasil analisis menunjukan bahwa tidak berpengaruh signifikan Laba. Dimana telah gagal memediasi

A fair division problem with indivisible objects and money consists of a set of agents, a set of objects, a value matrix which shows the value of each agent for each object and a money endowment to be shared among agents. Each agent has a quasi-linear utility function over objects and money. A solution to a fair division problem is an allocation which assigns an object and a money share to each...

This paper presents a dynamic method to estimate fair value insurance liabilities for the whole book (with separate but correlated lines) of business. The model studies the aggregate liability without assuming independence of individual losses. A non-traditional aI)proach is proposed which estimates the fair wdue liability based on a st,)ehas/ic model of individual losses. Using the contingent ...

this study was aimed at determining intra and inter-observer concordance rates in the gleason scoring of prostatic adenocarcinoma, before and after a web-based educational course. in this self-controlled study, 150 tissue samples of prostatic adenocarcinoma are re-examined to be scored according to the gleason scoring system. then all pathologists attend a free web-based course. afterwards, the...