Concepedia

Step-up Basis

Step-Up Basis is an accounting method that revalues the tax basis of an acquired asset to its fair market value at the acquisition date, distinguishing it from historical cost-based methods by reflecting current market conditions in post-merger tax calculations.

13

Publications

350

Citations

94

Authors

32

Institutions

Publications per year

2017–2026

4

Variants

Stepped-up Basis

Parents

Publications

13

Medical Therapy for Crohn’s Disease: Top-Down or Step-Up?

Filip Baert, R. Caprilli, Erika Angelucci · Digestive Diseases · 2007 · 46 citations · Full text

, , +13

Abdominal Paracentesis Drainage Ahead of Percutaneous Catheter Drainage Benefits Patients Attacked by Acute Pancreatitis With Fluid Collections

Weihui Liu, Lina Ren, Tao Chen et al. · Critical Care Medicine · 2014 · 42 citations

, , +12

Untutored Learning Curve to Establish Endoscopic Submucosal Dissection on Competence Level

Frieder Berr, Andrej Wagner, Tobias Kiesslich et al. · Digestion · 2014 · 39 citations

, , +17

Leveraged Buyouts and Tax Incentives

Gerald D. Newbould, Robert E. Chatfield, Ronald F. Anderson · Financial Management · 1992 · 38 citations

, , +16

A randomized controlled trial evaluating the ideal medical management for Crohn's disease (CD): Top-down versus step-up strategies

DW Hommes, Filip Baert, Gert Van Assche et al. · Ghent University Academic Bibliography (Ghent University) · 2005 · 35 citations

, , +11

1–5 of 13

Authors

94

  1. FB
    Filip Baert

    KU Leuven, Belgium

    2 publications · 81 citations

    2

    h-index

  2. HY
    Hong-tao Yan

    Chengdu Military General Hospital, China

    1 publications · 42 citations

    1

    h-index

  3. AW
    Andrej Wagner

    Paracelsus Medical University, Austria

    1 publications · 39 citations

    1

    h-index

  4. SK
    Suad Kunosić

    University of Tuzla, Bosnia & Herzegovina

    1 publications · 10 citations

    1

    h-index

  5. RE
    Robert E. Chatfield

    University of Nevada, Las Vegas, United States

    1 publications · 38 citations

    1

    h-index

1–5 of 94

Institutions

32

  1. KU Leuven

    Leuven, Belgium

    2 h-index

    2 publications

    63 citations

  2. University of Aberdeen

    Aberdeen, United Kingdom

    1 h-index

    1 publications

    17 citations

  3. Salzburger Landeskliniken

    Salzburg, Austria

    1 h-index

    2 publications

    78 citations

  4. Amsterdam UMC Location University of Amsterdam

    Amsterdam, The Netherlands

    1 h-index

    1 publications

    17 citations

  5. First Affiliated Hospital of Harbin Medical University

    Harbin, China

    1 h-index

    11 publications

    165 citations

  6. Gefluc Languedoc Roussillon

    Montpellier, France

    1 h-index

    1 publications

    17 citations

  7. Sapienza University of Rome

    Rome, Italy

    1 h-index

    2 publications

    92 citations

  8. Dzemal Bijedic University of Mostar

    Mostar, Bosnia and Herzegovina

    1 h-index

    2 publications

    20 citations

1–8 of 32

Venues

  1. PubMed

    Repository · 2 publications · 27 citations

    2

    h-index

  2. Inflammatory Bowel Diseases

    1 publications · 20 citations

    1

    h-index

  3. Ghent University Academic Bibliography (Ghent University)

    Repository · 1 publications · 35 citations

    1

    h-index

  4. Journal of Gastroenterology

    1 publications · 32 citations

    1

    h-index

  5. The Journal of Applied Poultry Research

    1 publications · 24 citations

    1

    h-index

1–5