{"id":"W2477307347","doi":"","title":"Het waardeconcept binnen IFRS: op weg naar fair value, historische kosten of een mix van beide","year":2003,"lang":"nl","type":"article","venue":"Accounting","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Value (mathematics); Business; Humanities; Economics; Mathematics; Art; Statistics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007795142,0.0004630887,0.0004840172,0.003293153,0.002516912,0.02265108,0.001621608,0.004069309,0.02153944],"category_scores_gemma":[0.02009991,0.0006023113,0.0003484901,0.004521606,0.007896728,0.02268589,0.002439395,0.006876353,0.002091656],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0100445,"about_ca_system_score_gemma":0.004343081,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04617494,"about_ca_topic_score_gemma":0.04309171,"domain_scores_codex":[0.9946656,0.001160086,0.0002809193,0.0007871299,0.002585228,0.0005209967],"domain_scores_gemma":[0.9941381,0.002510278,0.0006894213,0.0008038411,0.001542357,0.000316028],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00002421358,0.00001428982,0.0006000883,0.00004303902,0.000008677699,0.00006111481,0.001057699,0.0004090788,0.0002100771,0.9505578,0.009154606,0.03785932],"study_design_scores_gemma":[0.000009365214,0.00001365757,0.001746882,0.0004360131,0.00001869166,0.0003008708,0.001365707,0.001361025,0.000894112,0.530852,0.4629374,0.00006434834],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.09444828,0.09217139,0.06864632,0.1682079,0.005529128,0.00004659584,0.001782705,0.000404607,0.5687631],"genre_scores_gemma":[0.7593971,0.02587624,0.02081292,0.006921659,0.003245193,0.00005116689,0.0005813609,0.0007074035,0.1824069],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.04617494,"threshold_uncertainty_score":0.09181237,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03263842526263016,"score_gpt":0.283428429727731,"score_spread":0.2507900044651009,"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."}}