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  • Author: Daniel Drăguţ x
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Critical Analysis on the Amendments Discussed, Concerning Changes in Accounting Estimates


In this article, our main aim is to bring in discussion some of the most controversial points debated along the time on the use of the accounting estimates in financial reporting. More important, we have referred to the Exposure Draft recently closed for comment letters, which addressed some points that will follow to be transformed into several amendments to IAS 8. Our discussion is focused, especially on how professionals can make a clear distinction between changes in accounting estimates and changes in accounting policies. We try to underline the trinomial perspective of this subject, as the changes in accounting estimates impact, not only the financial statements, but can generate issues on auditing those estimates, or on using financial information output on the entity valuation models. Additionally, we try to emphasize the essential role of this distinction between changes in accounting estimates and changes in accounting policies.

Open access
Markers of Bone Turnover and 25-Hydroxy Vitamin D in Women with Type 2 Diabetes and Newly Diagnosed Osteoporosis


Background and Aims: The aim of the present study was to evaluate the characteristics of bone turnover markers and 25-hydroxy vitamin D levels in women with type 2 diabetes and recently diagnosed postmenopausal osteoporosis.

Material and Methods: We performed a retrospective study that included 80 women with newly diagnosed postmenopausal osteoporosis: 40 women with type 2 diabetes (diabetic group) and 40 women without diabetes (non-diabetic group). For data collection we used the patients database of the National Institute of Endocrinology ”C.I. Parhon”, Bucharest, Romania.

Results: Women with type 2 diabetes had significantly reduced levels of osteocalcin and crosslaps than non-diabetic women. In the diabetic group, alkaline phosphatase and 25-hydroxy vitamin D were lower than in non-diabetic women but without statistical significance. There was not statistically significant difference of bone mineral density (BMD) between diabetic and non-diabetic groups. Magnesium was significantly lower in diabetic women compared with non-diabetic women.

Conclusions: Our results demonstrated a low bone turnover in type 2 diabetic women and it was shown an insufficiency of 25-hydroxy vitamin D in both studied groups. These findings should be taken into account when screening these patients for diabetes complications.

Open access