Conceptual foundations of accounting reporting in the digital economy
Путеводитель предпринимателяThe article discusses the main theoretical and methodological aspects underlying the preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) and national accounting standards.
N. V. Moskalenko +2 more
doaj +1 more source
The impact of off-balance-sheet regulations on bank risk-taking: Evidence from China. [PDF]
Res Int Bus Finance, 2020 Zhang Q, Chen S, Jin Y.
europepmc +1 more source
When central banks enter into transactions to implement their monetary policy, they necessarily make use of their own balance sheets. Whether they are undertaking open market operations (OMO) to inject or drain funds from the banking system, or allowing ...
Simon T Gray
core
Advanced Functional Materials, EarlyView.We present ultrathin flexible transparent electrodes through iCVD‐enabled molecular control of 10 nm gold films on poly(dimethylaminomethylstyrene). In vivo validation demonstrated photoelectric artifact reduction vs. opaque electrodes and preservation of natural neural dynamics.
Tae Jin Mun +11 more
wiley +1 more source
Temporal Trends in Apparent Energy and Macronutrient Intakes in the Diet in Bangladesh: A Joinpoint Regression Analysis of the FAO's Food Balance Sheet Data from 1961 to 2017. [PDF]
Nutrients, 2020 Al Hasan SM +7 more
europepmc +1 more source
THE ANALYSIS OF THE ENTERPRISE SOCIAL MANAGEMENT BASED ON DASHBOARDS AND SOCIAL INDICATORS [PDF]
This paper proposes a focus upon the aspects related to social indicators found in the social dashboards which are necessary for a good social enterprise management.
Carmen Gabriela Sirbu +1 more
core
Adaptive Hydrogels With Spatiotemporal Stiffening Using pH‐Modulating Enzymes
Advanced Functional Materials, EarlyView.The chemomechanical coupling in an adaptive hydrogel is studied to further the development of adaptive hydrogels. This coupling is achieved by embedding a pH‐modulating enzyme in a pH‐responsive hydrogel. The enzymatic reaction can be triggered locally, which generates a pH‐decreasing wave throughout the system, increasing the crosslinking density and ...
Natascha Gray +3 more
wiley +1 more source
BALANCE SHEET EFFECTS AND THE COUNTRY RISK PREMIUM: AN EMPIRICAL INVESTIGATION [PDF]
This paper investigates empirically whether there is a negative relationship between a country’s risk premium and the balance sheet effect, as implied by recent theories emphasizing financial imperfections.
Alicia Garcia Herrero +2 more
core
Information relevance of deferred tax : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand [PDF]
, 2017 The International Accounting Standards Board (IASB) has undertaken research on accounting for income taxes. The IASB research suggests that a fundamental change from International Accounting Standard 12: Income Taxes (IAS 12), the balance sheet method ...
Mear, Kim Marie
core
Strategies for Loading and Releasing Peptide Therapeutics in Biodegradable Carriers
Advanced Functional Materials, EarlyView.A biodegradable carrier‐based peptide delivery system is a powerful treatment platform for diverse diseases, owing to its superior therapeutic efficacy and low toxicity. This review examines the conventional peptide‐loaded carrier fabrication process and its current limitations.
Wookyoung Jang, Ki Wan Bong
wiley +1 more source