Results 101 to 110 of about 215,786 (305)

Accounting Conservatism In Non-State Companies And Consolidated Financial Statements

Folia 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

Agora 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  

Why did(n't) the accountant cross the road? Towards a model of European enforcement of International Financial Reporting Standards [PDF]

, 2004
International studies of accounting have recognised the importance of 'culture' in accounting systems. Various definitions of and proxies for culture have been used in the accounting literature.
Aisbitt, Sally
core  

Fast Track to the Overdoped Regime of Superconducting YBa2Cu3O7‐δ Thin Films via Electrochemical Oxidation

Advanced Functional Materials, EarlyView.
Overdoping high temperature superconductors, such as YBa2Cu3O7‐δ (YBCO), is expected to maxime the critical current density by optimising the condensation energy for a given defect landscape, providing new thrust for the development of fusion enabling coated conductors. Here, precise oxygen control is achieved via an electrochemical method allowing for
Alexander Stangl, Aiswarya Kethamkuzhi, Hervé Roussel, Cornelia Pop, Xavier Obradors, Teresa Puig, Mónica Burriel, Arnaud Badel   +7 more
wiley   +1 more source

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

Competitio
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

A Non‐Reciprocal Architected Porous Medium

Advanced Functional Materials, EarlyView.
ABSTRACT In several fluid flow, energy‐dumping, and energy‐harvesting applications, a dominant flow direction or dominant resistance direction is desirable. In this study, we propose a simple modular geometry that doubles flow resistance in one direction relative to the opposite direction, while maintaining laminar viscous flow.
Clément Vezies, Pablo Zavattieri, Nicolás Silin   +2 more
wiley   +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

Possíveis metodologias de análise da utilidade da valorização dos interesses minoritários segundo a óptica de consolidação da entidade [PDF]

, 2005
In the most recent international accounting standards about presentation and measurement of minority interests the concept of entity in consolidated financial statements is prevailing.
Brândao, Elísio (Coordinador), Díez de Castro, Enrique Carlos (Coordinador), Lourenço, Isabel Costa, Santos, Ana Isabel   +3 more
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

VALUE RELEVANCE OF GROUP FINANCIAL STATEMENTS BASED ON ENTITY VERSUS PARENT COMPANY THEORY: EVIDENCE FROM THE LARGEST THREE EUROPEAN CAPITAL MARKETS [PDF]

Annals of the University of Oradea: Economic Science, 2012
Financial statementsn#8217; main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions.
Müller Victor-Octavian
doaj