Conceptual framework for financial reporting

Results 81 to 90 of about 49,150 (295)

Performance Analysis of Abradable Coating Systems for Aircraft Gas Turbines

Advanced Engineering Materials, EarlyView.
Three CoNiCrAlY/YSZ/MgAl2O4 abradable liner configurations on a nickel‐superalloy are evaluated by thermal‐gradient cycling and incursion tests. Laser ablation of the bondcoat and/or Y2O3‐stabilized ZrO2 (YSZ) intermediate layer increases mechanical interlocking and bonding for thick topcoats.
Hanna Heyl +4 more
wiley +1 more source

A Simplified Laminar Flow Model for the Pultrusion of Glass Fiber/Polyethylene Terephthalate Commingled Yarns

Advanced Engineering Materials, EarlyView.
A simplified thermoplastic pultrusion model is developed to predict thermal fields in glass fiber/polyethylene terephthalate (GF/PET) composites with reduced computational cost. By combining effective material homogenization, validation against literature data, and Gaussian‐process‐based optimization, the study reveals how heating limits, pulling speed,
Elder Soares +3 more
wiley +1 more source

The Conceptual Framework for Financial Reporting as an Upper Domain Ontology for Financial Reporting [PDF]

, 2015
The Conceptual Framework for Financial Reporting (CFfFR) was developed to guide the preparation and use of financial reports. The stated goals of the CFfFR are ambitious and general consensus is that the CFfFR fails to achieve the stated purpose.
Gerber, Aurona +2 more
core

Fostering Innovation: Streamlining Magnetocaloric Materials Research by Digitalization

Advanced Engineering Materials, EarlyView.
Magnetocaloric cooling (MCE) is an environmentally friendly refrigeration method with great potential. Optimizing MCE materials involves the preparation and screening of large quantities of samples, which in turn generates a large amount of data. A digitalization approach is presented that uses ontologies, knowledge graphs, and digital workflows to ...
Simon Bekemeier +17 more
wiley +1 more source

Comments on the Australian Accounting Research Foundation's Legislation Policy Discussion Paper NO.4\ud (A framework for financial reporting by incorporated associations)

, 1995
The Australian Accounting Research Foundation (AARF) recently issued Legislative Policy Discussion Paper No.4 which proposes a framework for financial reporting by Australian incorporated associations.This paper comments on both the merits and ...
Scheiwe, Dan
core

Nature on the balance sheet: Accountability for Nature Positive

Methods in Ecology and Evolution
Nature loss poses a growing risk to the global economy, prompting calls for enhanced business accountability. To support the urgent business transformations required to achieve Nature Positive goals, decision‐makers, investors, lenders and other ...
Greg Smith +6 more
doaj +1 more source

A Conceptual Framework; CEO Power, Financial Reporting Quality and Audit Committee

Journal of Accounting and Finance in Emerging Economies
Purpose of the Research: This study aims to systematically review and organize recent literature on CEO power, audit committee and financial reporting quality (FRQ) in non-financial firms, with particular focus on the role of CEO power in family-owned ...
Muhammad Azhar Sheikh, Ayesha Shoukat
doaj +1 more source

Multimodal Data‐Driven Microstructure Characterization

Advanced Engineering Materials, EarlyView.
A self‐consistent autonomous workflow for EBSP‐based microstructure segmentation by integrating PCA, GMM clustering, and cNMF with information‐theoretic parameter selection, requiring no user input. An optimal ROI size related to characteristic grain size is identified.
Qi Zhang +4 more
wiley +1 more source

Conceptual framework for financial reporting: current state, development and application outlook in Ukraine [PDF]

, 2013
This paper presents cardinal improvements to Conceptual Framework for Financial Reporting, analysis of actual National Regulations (Standards) of Accounting Reporting, recommendations on converging it to ...
Kuzina, R. +2 more
core

THE QUALITY INCREASING OF INFORMATION IN THE FINANCIAL STATEMENTS. A REARRANGEMENT OF THE QUALITATIVE CHARACTERISTICS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012
The generalized practice of using some conceptual frameworks offers a higher quality of information, byestablishing specific criteria of reference.The qualitative characteristics are those features that give utility and value to the information presented
GĂDĂU LIANA
doaj

conceptual framework
accounting
financial reporting

qualitative characteristics
business
bookkeeping

ifrs
financial reporting quality
8. economic growth