Results 91 to 100 of about 215,786 (305)

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

IFRS introduction and its effect on listed companies in Spain [PDF]

From the beginning of January 2005 publicly traded companies in the European Union have to comply with the International Financial Reporting Standards (IFRS) for their consolidated accounts, as required by 1606/2002 European Commission Regulation. It had
Jordi Perramon, Oriol Amat
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Kinetic Regimes of Hydrogen Absorption in Thin Films

Advanced Functional Materials, EarlyView.
Knowledge of the hydrogen incorporation mechanisms in thin layers in relation to the amount absorbed is essential to design coatings and devices compatible with hydrogen‐based technologies. A combination of simultaneous in situ methods gives detailed insight into the hydrogenation of a prototypical hydrogen absorber layer in a time‐dependent manner ...
Laura Guasco, Sabine Pütter, Yury N. Khaydukov, Luca Silvi, Mariano A. Paulin, Attila Csik, Thomas Keller, Bernhard Keimer   +7 more
wiley   +1 more source

Assembly of Cell‐Seeded 3D Printed Hydrogel Modules with Perfusable Channel Networks

Advanced Functional Materials, EarlyView.
Macroscale assembly was utilized to prepare perfusable tissue constructs from individually 3D printed hydrogel modules with embedded branched channel networks and port arrays for cell seeding. Novel multi‐material bioreactors were fabricated to facilitate the gluing of individual modules and the perfusion culture of assembled modular constructs seeded ...
Zachary J. Geffert, Daniel Fougnier, Bo Van Durme, Jenna Grutzmacher, Ryan Clarke, Susan Cao, Zhenghao Li, Ujjwal Aryal, Jason A. Horton, Sandra Van Vlierberghe, Pranav Soman   +10 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

Функціонування фінансово-економічних механізмів вітчизняних підприємств в умовах інтеграційних процесів [PDF]

, 2013
У статті розглянуті питання вдосконалення структурних елементів фінансово-економічних механізмів вітчизняних підприємств, які є складовими інтегрованих холдингів, в умовах активізації світових інтеграційних процесів. Схарактеризовані процедури формування
Колосок, В. М., Ходова, Я. О.   +1 more
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Magnetothermal‐Triggered Response and Self‐Healing of Recyclable and Reprocessable Nanocomposites for Actuation Systems

Advanced Functional Materials, EarlyView.
Developing recyclable materials for magnetic robotics that combine rapid response and self‐healing properties is challenging. Hence, this study focuses on the integration of magnetothermal nanoparticles into a dynamic sorbitol‐based vitrimer, a recyclable composite capable of remote actuation and self‐healing by magnetic heating.
Maria Weißpflog, Gloria Signorato, Birgit Hankiewicz, Volker Abetz   +3 more
wiley   +1 more source

An analysis of the evolution of crown financial statements in New Zealand : a grounded theory approach : a thesis presented in partial fulfilment of the requirements for the degree of Master of Business Studies in Accountancy at Massey University [PDF]

, 1996
In April 1992 the Financial Statements of the Government of New Zealand (also called Crown Financial Statements (CFSs)) were published for the six months ended 31 December 1991.
Lye, Joanne Margaret
core  

Selenium‐Incorporated Polymerized Nonfullerene Acceptors/SWCNT Composites with Polymer‐Assisted n‐Doping for High‐Performance Organic Thermoelectrics

Advanced Functional Materials, EarlyView.
Selenium‐incorporated polymerized nonfullerene acceptor PCB2Se forms a strong supramolecular complex with SWCNTs, enabling a record‐high zT of 0.29. Sequential N‐DMBI doping, mediated through a polymer‐assisted electron‐transfer pathway, successfully converts the PCB2Se/SWCNT composite into an efficient n‐type material with an impressive power factor ...
Chi‐Chun Tseng, Che‐An Chou, Chi Chang, Li‐Lun Yeh, Chien‐Yi Ku, Jhih‐Min Lin, Shih‐Huang Tung, Cheng‐Liang Liu, Yen‐Ju Cheng   +8 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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