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An introduction to FAIR data and persistent identifiers. FAIR data is data which meets the FAIR principles of findability, accessibility, interoperability, and reusability (FAIR). [1] [2] The acronym and principles were defined in a March 2016 paper in the journal Scientific Data by a consortium of scientists and organizations. [1]
IAS 1 was originally issued by the International Accounting Standards Committee in 1997, superseding three standards on disclosure and presentation requirements, [1] and was the first comprehensive accounting standard to deal with the presentation of financial standards. [3]
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Fair Information Practice was initially proposed and named [5] by the US Secretary's Advisory Committee on Automated Personal Data Systems in a 1973 report, Records, Computers and the Rights of Citizens, [6] issued in response to the growing use of automated data systems containing information about individuals. The central contribution of the ...
The abbreviation FAIR/O data is sometimes used to indicate that the dataset or database in question complies with the principles of FAIR data and carries an explicit data‑capable open license. Overview
International Open Data Charter defines Open by Default as one of the six key principles that enable society to enjoy the full benefits of open government data. [2] The other five principles are Timely and Comprehensive Data, Accessible and Usable Data, Comparable and Inter-operable Data, Data for Improved Governance and Engagement, and Data for Inclusive Development and Innovation. [2]
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Fair presentation and compliance with IFRS: Fair presentation requires the faithful representation of the effects of the transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in the Framework of IFRS. [27]