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Consolidated techniques for groups of enterprises with complex structure

Studies and Scientific Researches: Economics Edition, 2009
The preparation and disclosure of the financial statements of a group of enterprises involves some consolidation techniques. The Literature presents many techniques, but in practice are used two of them.
Cristina Ciuraru-Andrica
doaj   +1 more source

One or Two Statement Approach for the Income Statement of Czech Companies? [PDF]

, 2012
Purpose of the article: The article examines the IAS 1 revised that allows the company to choose between a reclassification of items by nature or by function (destination), it also provides two alternative presentations of the income statement: a single ...
Amelio, Stefano, Gazzola, Patrizia
core  

Bioprinting Organs—Science or Fiction?—A Review From Students to Students

Advanced Healthcare Materials, EarlyView.
Bioprinting artificial organs has the potential to revolutionize the medical field. This is a comprehensive review of the bioprinting workflow delving into the latest advancements in bioinks, materials and bioprinting techniques, exploring the critical stages of tissue maturation and functionality.
Nicoletta Murenu, Camilla Mussoni, Mateo S. Andrade Mier, Paula Buettner, Nathaly Chicaiza‐Cabezas, Yi‐Yu Robin Dai, Jessica Faber, Maren Fiedler, Zan Lamberger, Xuen Jen Ng, Vanessa Moessler, Anna Rederer, Jonas Roeder, Sabrina Stecher, Katinka Theis, Jeanette Weigelt, Silvia Budday, Gregor Lang, Natascha Schaefer   +18 more
wiley   +1 more source

Opportunity and accounts consolidation conditions [PDF]

The making of consolidated accounts justifies its necessity just from the perspective of the elimination of this appreciation difficulty by third persons of the financial situation and of the profitableness of a group’s companies.
Brabete Valeriu, Dragan Cristian
core  

Aqueous Two‐Phase Bioinks for Discrete Packing and Compartmentalization of 3D Bioprinted Cells

Advanced Healthcare Materials, EarlyView.
Aqueous two‐phase systems (ATPS) enable the formation of biomimetic interfaces crucial for tissue engineering. However, clinical translation remains limited by the challenge of precisely controlling cellular compartmentalization. Here, we developed ATPS biomaterial inks for 3D bioprinting allowing tuneable droplet formation via NaCl modulation.
Martina Marcotulli, Arianna Iacomino, Federico Serpe, Lucia Iafrate, Marco Bastioli, Giorgia Montalbano, Biagio Palmisano, Silvia Franco, Roberta Angelini, Alessandro Corsi, Mara Riminucci, Giancarlo Ruocco, Chiara Scognamiglio, Andrea Barbetta, Gianluca Cidonio   +14 more
wiley   +1 more source

Comparative Study at European Level on the Criteria that Determine the Obligation to Audit the Financial Statements and the Organizational Structure of the Statutory Audit Oversight Body

Audit Financiar, 2019
In recent years, the accountancy profession has been significantly influenced by the amendment of EU directives in the field of accounting and statutory audit.
doaj   +1 more source

Organizational and legal aspects of drawing combined and consolidated financial statements [PDF]

Визначено відмінності зведеної та консолідованої фінансової звітності. З’ясовано організаційні аспекти складання таких видів звітності. Надано організаційно-правові форми об’єднань підприємств України.
Lezhnenko, L. I., Лежненко, Людмила Игоревна, Лежненко, Людмила Ігорівна   +2 more
core   +1 more source

A 3D Bioprinted Spheroid‐Laden dECM‐Enriched Osteosarcoma Model for Enhanced Drug Testing and Therapeutic Discovery

Advanced Healthcare Materials, EarlyView.
A 3D biomimetic OS model was developed by bioprinting an OS‐cell‐derived dECM‐enriched bioink with OS spheroids incorporated. The model showed upregulation of known OS prognostic markers and increased resistance to doxorubicin, compared to 2D cultures and scaffold‐free spheroids, making this a more clinically relevant platform for drug discovery ...
Margarida F. Domingues, Maria Catarina Carreira, Mafalda S. Santos, Daniela Pacheco, Frederico Castelo Ferreira, Paola Sanjuan‐Alberte, João Carlos Silva   +6 more
wiley   +1 more source

Coacervates Made of Elastin‐Like Polypeptides Fused with Melanocyte‐Stimulating Hormone and Monocyte Chemoattractant Protein Enhance Skin Wound Healing in Spinal Cord‐Injured Mice

Advanced Healthcare Materials, EarlyView.
Pressure skin wounds are frequent complications after spinal cord injury (SCI), with impaired healing due to vascular and immune deficits. Elastin‐like polypeptides (ELP) fused to α‐MSH (MSH‐ELP) or MCP‐1 (MCP‐ELP) are developed and tested on these wounds. The resulting nanoparticles are non‐toxic and bioactive, and they enhance macrophage recruitment,
Suneel Kumar, Dhruv Patel, Greeshma Manjunath, Shashank Madhavan, Ashley Mathew, Dnyaneshwari Rananavare, Jahnavi Shah, Francois Berthiaume   +7 more
wiley   +1 more source

CONTEMPORARY THEORY SEBAGAI PENDEKATAN ALTERNATIF DALAM PENYUSUNAN LAPORAN KONSOLIDASI

Jurnal Akuntansi dan Keuangan, 2001
Consolidated financial statements must be prepared if one of the combining entities obtain control over another. These reports should not be biased in favor of any group and must be based on the underlying substance of the economic events. There are some
Juniarti Juniarti
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