Results 31 to 40 of about 215,254 (302)

DISCLOSURE PRACTICES CONCERNING CONSOLIDATED FINANCIAL STATEMENS OF ROMANIANS GROUPS OF ENTITES [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2010
The main object of this paper is to examine accounting harmonization in a sample of companies with regard to the presentation of consolidated financial statements.
TIRON TUDOR ADRIANA
doaj  

β‐Catenin/c‐Myc Axis Modulates Autophagy Response to Different Ammonia Concentrations

open access: yesAdvanced Biology, Volume 9, Issue 3, March 2025.
Ammonia, detoxified by the liver into urea and glutamine, impacts autophagy differently at varying levels. Low ammonia activates autophagy via c‐Myc and β‐catenin, while high levels suppress it. Using Huh7 cells and Spf‐ash mice, c‐Myc's role in cytoprotective autophagy is revealed, offering insights into hyperammonemia and potential therapeutic ...
S. Sergio   +11 more
wiley   +1 more source

Explaining the consolidation of financial statements in the Swiss Federal Government

open access: yesYearbook of Swiss Administrative Sciences, 2012
The growing development of decentralized entities has highlighted the limitations of the traditional annual reports of governments, which do not necessarily capture the financial consequences of subsidiaries, joint ventures and associates.
Daniela Argento   +2 more
doaj   +1 more source

Value Relevance of Control-based Consolidated Financial Statements [PDF]

open access: yes, 2015
The study examines whether the switch from ownership-based guidelines for control under SSAP-8 to the principles-based guidelines (power and benefits) of FRS-37 increased the value relevance of consolidated financial statements in New Zealand.
Barcham, R, Bradbury, M
core  

Automation application when forming the consolidated financial statements of holding

open access: yesПутеводитель предпринимателя, 2020
In article the order of formation of the consolidated financial statements of holding on the basis of the international standards of the financial reporting is considered.
A. V. Busigina
doaj  

Revisiting Stability Criteria in Ball‐Milled High‐Entropy Alloys: Do Hume–Rothery and Thermodynamic Rules Equally Apply?

open access: yesAdvanced Engineering Materials, Volume 27, Issue 6, March 2025.
The stability criteria affecting the formation of high‐entropy alloys, particularly focusing in supersaturated solid solutions produced by mechanical alloying, are analyzed. Criteria based on Hume–Rothery rules are distinguished from those derived from thermodynamic relations. The formers are generally applicable to mechanically alloyed samples.
Javier S. Blázquez   +5 more
wiley   +1 more source

VALUE RELEVANCE OF ACCOUNTING INFORMATION FOR LISTED FINANCIAL SERVICE FIRMS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2022
Over a 5-year period from 2016 to 2020, this paper compares the value relevance of accounting numbers of banks and insurance firms listed on the Nigerian Stock Exchange market.
Kassim Busari   +3 more
doaj   +1 more source

Enabling Digital Continuity in Virtual Manufacturing for Eco‐Efficiency Assessment of Lightweight Structures by Means of a Domain‐Specific Structural Mechanics Language: Requirements, Idea and Proof of Concept

open access: yesAdvanced Engineering Materials, EarlyView.
This article presents a solver‐agnostic domain‐specific language (DSL) for computational structural mechanics that strengthens interoperability in virtual product development. Using a hierarchical data model, the DSL enables seamless exchange between diverse simulation tools and numerical methods.
Martin Rädel   +3 more
wiley   +1 more source

FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016
The article researches the features of preparation and submission of the consolidated financial statements of the world countries of different systems of accounting standardization in order to identify the areas of accounting improvement for the process ...
S. V. KUCHER
doaj  

The Adjustment of Individual Annual Financial Statements

open access: yesCECCAR Business Review, 2021
The aim of this article is to present, according to the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements,
Corina-Graziella BÂTCĂ-DUMITRU
doaj   +1 more source

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