Results 51 to 60 of about 307,948 (297)
Zestawienie zmian w skonsolidowanym kapitale własnym
Przedsiębiorczość - Edukacja, 2007 Aim of the work is to present methods of developing and titles to implement changes in the ownership capitals for various legal entities. It covers the contents and the form of presentation of the statement of changes in consolidated ownership capital ...
Grażyna Voss
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ROLE AND SIGNIFICANCE OF STATEMENT OF OTHER COMPREHENSIVE INCOME– IN RESPECT OF REPORTING COMPANIES’ PERFORMANCE [PDF]
Annals of the University of Oradea: Economic Science, 2014 A commonly accepted rule-system, which name was International Financial Reporting Standards (IFRS) created the framework for represent the financial performace, and other facts related to the company’s health. In the system of IFRS profit is not equal to
Ildiko Orban, , ,
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Advanced Engineering Materials, EarlyView.Iron‐based metallic glass alloys exhibit excellent soft‐magnetic properties, and unprecedented geometrical freedom in the design of soft‐magnetic metallic glass components is made possible by additive manufacturing. An efficient workflow for developing parameters for laser‐based powder bed fusion of a Fe‐based metallic glass alloy is presented along ...
Julia Löfstrand +7 more
wiley +1 more source
Os gastos e rendimentos financeiros reportados pelas entidades cotadas em Portugal
Suma de Negocios, 2018 The lack of a standardized model for the presentation of the financial statements makes it difficult for stakeholders to analyze them, particularly for financial results, due to the flexibility prescribed by the International Accounting Standards (ias) 1.
Fábio Albuquerque +2 more
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IFRS adoption in Europe : the case of Germany [PDF]
, 2005 From 2005 onwards, consolidated financial statements of listed European companies will have to comply with IFRS (IAS). Many German companies began adopting those standards in the 1990s, on a voluntary basis, because of their need to access international ...
Constans, Anselm +3 more
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Rheocasting versus Die Casting: An Insight into the Low‐Cycle Fatigue Behavior of AlSi7Mg0.6
Advanced Engineering Materials, EarlyView.The study compares rheocast lightweight components with high‐pressure die cast materials regarding microstructure and fatigue behavior. Rheocast process offers higher efficiency due to lower casting temperatures. Despite some microstructural differences, both processes show similar strengths (yield strength 125 MPa, tensile strength 240 MPa).
Julia Richter +4 more
wiley +1 more source
Can Ti‐Based MXenes Serve as Solid Lubricants for Brake Applications? A Tribological Study
Advanced Engineering Materials, EarlyView.This study explores the first implementation of Ti‐based MXenes materials in brake pad friction composite material. The resulting composite material exhibits a 48% reduction in the wear rate; alongside significant improvements are observed for thermal and mechanical properties.
Eslam Mahmoud +7 more
wiley +1 more source
Operating Costs in the Polish Energy Sector: Challenges for Capital Groups
EnergiesElectricity is one of the most widely used energy sources. The climate crisis, public pressure to invest in renewable and low-carbon energy sources, and the reduction in industrial electricity consumption caused by the COVID-19 pandemic have a ...
Leszek Borowiec +4 more
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A Comparison of the Structural Elements of the Integrated Reporting and the Management Report
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2019 A new type of reporting has been introduced both in the international and Ukrainian practice: the integrated reporting and the management report.
K. V. Bezverkhiy
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The role of accounting in the German financial system [PDF]
, 2003 This chapter analyzes the role of financial accounting in the German financial system. It starts from the common perception that German accounting is rather "uninformative".
Leuz, Christian, Wüstemann, Jens
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