Results 101 to 110 of about 215,254 (302)

Accounting Conservatism In Non-State Companies And Consolidated Financial Statements

open access: yesFolia Oeconomica Stetinensia
Accounting conservatism has been a significant area of research in the last few decades due to its effects on financial reporting quality. Nevertheless, it has been influenced by many factors that lead companies to be more or less conservative.
Kimouche Bilal, Boussenna Hemza
doaj   +1 more source

Consolidated Financial Statements - Elements of the Management Decision to Invest

open access: yesAgora International Journal of Economical Sciences, 2020
The objective of the consolidated financial statements is to present the financial position, performance and evolution of the financial position in relation to the units included in the group of companies, as if it were a single company.
Cristina Ioana Antik
doaj  

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

open access: yes
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
core  

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

open access: yes, 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.   +1 more
core  

Redefining Therapies for Drug‐Resistant Tuberculosis: Synergistic Effects of Antimicrobial Peptides, Nanotechnology, and Computational Design

open access: yesAdvanced Healthcare Materials, EarlyView.
Antimicrobial peptide (AMP)‐loaded nanocarriers provide a multifunctional strategy to combat drug‐resistant Mycobacterium tuberculosis. By enhancing intracellular delivery, bypassing efflux pumps, and disrupting bacterial membranes, this platform restores phagolysosome fusion and macrophage function.
Christian S. Carnero Canales   +11 more
wiley   +1 more source

Consolidated financial statements in light of the Hungarian regulations and the IFRS standards

open access: yesCompetitio
Companies today have diverse relationship systems. In a legal sense, individual companies exercising influence on each other engage in significant transactions with each other during their operations.
Alexandra Szekeres, Angelika Dienes
doaj   +1 more source

The impact of IFRS in the financial information of the portuguese companies [PDF]

open access: yes, 2006
With the purpose of increasing the efficiency of the European finance market, the European Union forced the classified companies in the share market to publish, from January 1st, 2005 onwards, their consolidated financial statements with the support of ...
Cordeiro, Ruben, Couto, Gualter
core  

Ti6Al4V‐Bioglass‐Copper Composites for Load‐Bearing Implants

open access: yesAdvanced Healthcare Materials, EarlyView.
We have designed and manufactured a novel Ti64‐based composite by adding 45S5 bioglass (BG) and copper (Cu). Adding BG on titanium improves wear resistance and biocompatibility, whereas Cu addition improves mechanical strength while providing inherent lifelong bacterial resistance.
Lochan Upadhayay   +3 more
wiley   +1 more source

HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCKEXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS? [PDF]

open access: yes
The main objective of this paper is to examine the level of disclosure regarding theconsolidated financial statements in the case of Romanian listed companies.
Adriana Tiron-Tudor   +1 more
core  

Optoelectrical Devices for Neural Interfacing: Engineering Integration, Stability, and Multimodal Sensing

open access: yesAdvanced Healthcare Materials, EarlyView.
Implantable optoelectrical devices are an effective resource for the modulation and monitoring of neural activity with high spatiotemporal resolution. This review discusses current challenges faced by these devices and outlines future perspectives for the development of next‐generation neural interfaces targeting chronic, multisite, and multimodal ...
Stella Aslanoglou   +4 more
wiley   +1 more source

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