{"id":"W2177828937","doi":"10.2139/ssrn.2427627","title":"Does IFRS 10 on Consolidated Financial Statements Abandon Accepted Economic Principles? A Commentary","year":2014,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"McGill University","funders":"","keywords":"Accounting; Business; Economics; Law and economics; Actuarial science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.05125148,0.001373389,0.00302613,0.003845203,0.008252766,0.01489505,0.0124409,0.1642687,0.0137855],"category_scores_gemma":[0.2487411,0.002029814,0.004657194,0.00388676,0.01900032,0.01387618,0.00802007,0.1134153,0.007361103],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01453546,"about_ca_system_score_gemma":0.03418244,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.07557764,"about_ca_topic_score_gemma":0.06563993,"domain_scores_codex":[0.9449072,0.01178732,0.006678169,0.00768081,0.0210012,0.007945322],"domain_scores_gemma":[0.7159767,0.2069847,0.01361286,0.007865077,0.04744628,0.008114425],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00004920812,0.00001742299,0.0001821488,0.0001497248,0.00003452332,0.0003184637,0.0008206419,0.00006325719,0.00010607,0.05430464,0.9391791,0.004774776],"study_design_scores_gemma":[0.0001945657,0.00004249197,0.00153008,0.002336263,0.0001520172,0.0002544707,0.001568835,0.0002703504,0.0003795281,0.04369007,0.9493743,0.0002069114],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.0002829245,0.001175344,0.0001261919,0.9667292,0.02615209,0.00001049502,0.00010329,0.00002097828,0.005399443],"genre_scores_gemma":[0.003567385,0.0006771931,0.0001920588,0.9624958,0.02866504,0.00002833969,0.0000379591,0.00004891013,0.004287369],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.1642687,"threshold_uncertainty_score":0.271047,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02591782939499467,"score_gpt":0.3122931654906015,"score_spread":0.2863753360956069,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}