Results 81 to 90 of about 235,891 (312)
Keeping the promise of global accounting standards. Bruegel Policy Brief 2011/05, July 2011 [PDF]
, 2011 Accounting provides a fundamental underpinning for capital markets, and the worldwide spread of International Financial Reporting Standards (IFRS) marks one of the most advanced attempts to develop globally consistent financial rules.
Véron, Nicolas.
core
The Effects of Mandatory Corporate Social Responsibility Policy on Accounting Conservatism
, 2016 Purpose – This paper aims to investigate whether government-mandated corporate social responsibility (CSR) engenders conservative financial reporting in emerging markets.
Fan-Hua Kung +2 more
core +1 more source
Advanced Engineering Materials, EarlyView.This work shows that the mechanical performance of multimaterial digital light processing (DLP) printed thermoset composites is governed by resin compatibility and interfacial design rather than spatial patterning alone. Brittle and ductile resin combinations produced premature interfacial failure, while graded interfaces and mechanically compatible ...
Ahmed M. H. Ibrahim +3 more
wiley +1 more source
Laser‐Induced Graphene from Waste Almond Shells
Advanced Functional Materials, EarlyView.Almond shells, an abundant agricultural by‐product, are repurposed to create a fully bioderived almond shell/chitosan composite (ASC) degradable in soil. ASC is converted into laser‐induced graphene (LIG) by laser scribing and proposed as a substrate for transient electronics.
Yulia Steksova +9 more
wiley +1 more source
The formation mechanism of interaction between managerial and financial accounting
Путеводитель предпринимателя, 2020 In the article the modern approach to questions of interrelation and interdependence of the financial (accounting) and managerial accounting, formation of their interaction.
V. E. Gladkova
doaj
Natural Biomaterials for Osteochondral Repair: From Source to Strategy
Advanced Healthcare Materials, EarlyView.Biological origin‐guided overview of natural biomaterials and therapeutic strategies for osteochondral tissue engineering. The circular diagram categorizes representative materials and strategies into plant/algae‐derived, microbial‐derived, animal‐derived, and human‐derived sources, centered on an osteochondral defect repair model.
Hengyu Liu +5 more
wiley +1 more source
Accounting policy as a tool of management of financial results
Путеводитель предпринимателя, 2020 The article considers the issues of formation of accounting policy for tax purposes, formulated rules for determining the tax burden for different tax systems, analyzes the impact of significant accounting policy on the financial performance of the ...
O. E. Kovrizhnykh, O. V. Mingaleeva
doaj
Risk-Oriented Approach as the Basis for the Corporate Accounting Policy Formation
Учёт. Анализ. Аудит, 2018 The evolution of accounting and reporting, the relevance of risk orientation as the basis for the organization of accounting and control processes involves the expansion of ideological fundamentals of the formation of corporate level accounting policy ...
V. M. Rumyantseva
doaj +1 more source
ACCOUNTING POLICY FOR MANAGEMENT ACCOUNTING PURPOSES.
This article examines the essence, significance, and practical application of accounting policy within the management accounting system. Accounting policy is analyzed as an important source of information for managerial decision-making, cost control, and improving overall business efficiency.
Djumayeva, Guzal, Abduraimova, Sh
openaire +1 more source
Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics
Advanced Materials, EarlyView.“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair +3 more
wiley +1 more source