Results 111 to 120 of about 49,150 (295)

Conceptual Framework: Understanding the Foundation of Financial Reporting

open access: yes
A detailed presentation slides on "Conceptual Framework" for understanding the foundation of financial reporting, prepared by Mahamud Hossen, MBA by Thesis student, Dept. of Accounting and Information Systems, University of Barishal, Bangladesh.
openaire   +2 more sources

Unraveling MXene Oxidation Mechanisms Under Realistic Gas Environments by In Situ Gas‐Cell TEM

open access: yesAdvanced Functional Materials, EarlyView.
Real‐time visualization of MXene degradation reveals a fundamental oxidation mechanism under oxygen and moisture environments. Using in situ gas‐cell electron microscopy, this study demonstrates that oxygen degradation drives a thermodynamically controlled high‐temperature transformation into mixed rutile/anatase phases.
Yongfa Cheng   +8 more
wiley   +1 more source

Blood Biomarkers and Surface‐Enhanced Raman Spectroscopy for Gout: A Comprehensive Review

open access: yesAdvanced Functional Materials, EarlyView.
Schematic illustrating gout disease progression from asymptomatic hyperuricemia to chronic tophaceous disease, highlighting the limitations of conventional imaging and biochemical diagnostics and the potential of engineered SERS platforms for ultrasensitive blood‐based detection of urate‐related biomarkers across disease stages, with the color gradient
Isuri Perera   +6 more
wiley   +1 more source

A conceptual framework for the mediating effect of audit quality on the relationship between audit committee attributes and financial reporting quality

open access: yes, 2019
Prior studies have documented that the complementary functions of audit committees (ACs) with respect to audit quality (AQ) is complex and goes beyond a direct relationship.
Amran, Noor Afza   +2 more
core  

STRUKTUR META TEORI AKUNTANSI KEUANGAN (Sebuah Telaah dan Perbandingan antara FASB dan IASC)

open access: yesJurnal Akuntansi dan Keuangan, 2007
The objectives of this paper is to analyses the structure of meta-theoretical of financial accounting that was used by FASB and IASC to develop the conceptual framework for financial accounting reporting.
I Made Narsa
doaj  

Il Conceptual Framework For Financial Reporting

open access: yes, 2016
Il Conceptual Framework è un progetto promosso dal Fasb e dallo Iasb finalizzato a creare un'armonizzazione contabile a livello mondiale per sviluppare standard di elevata qualità per la redazione del bilancio d'esercizio in ambito internazionale.
openaire  

Hybrid Solar Cell/Triboelectric Nanogenerator Based on Stable Two‐Dimensional Covalent Organic Frameworks

open access: yesAdvanced Functional Materials, EarlyView.
This study highlights the integration of stable two‐dimensional covalent organic framework (COF) films as photoactive layers in hybrid nanoenergy devices. The results demonstrate their capacity to generate electricity under both sunny and rainy conditions, showcasing versatility and resilience.
Joab D. Guerrero   +13 more
wiley   +1 more source

Reduced Graphene Oxide Transparent Electrodes Enabling Compact Soft Tunable Lenses

open access: yesAdvanced Functional Materials, EarlyView.
By spray‐coating an elastomeric membrane with reduced graphene oxide (rGO) at various surface densities, elastomeric actuators are manufactured. Electro‐mechano‐optical characterizations show the suitability of rGO as an effective material for compliant, semi‐transparent electrodes, enabling soft electrically tunable lenses with a compact form factor ...
Giacomo Sasso   +4 more
wiley   +1 more source

The outline of the revised Conceptual Framework for Financial Reporting and qualitative characteristics of decision-useful financial reporting

open access: yes, 2020
40022191204The Conceptual Framework for Financial Reporting describes the objective of and concepts for general purpose financial reporting. It is useful for development IFRS Standards based on consistent concepts.
浮田, 泉
core  

Towards a Maqashid sharia-based conceptual framework of Islamic financial reporting in Indonesia: criticizing “Economic” decision usefulness objective [PDF]

open access: yes, 2018
All the Conceptual Framework of Financial Reporting put economic decision-making usefulness the objective of financial reporting, including what so called as the Basic Framework for the Preparation and Presentation of Sharia Financial Statements (BFSFS ...
Birton, M. Nur A., Sholihin, Mahfud
core  

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