Results 31 to 40 of about 214,451 (304)

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  

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

A Qualitative Analysis of Patient Perspectives and Preferences in Lupus Management to Guide Lupus Guidelines Development

open access: yesArthritis Care &Research, EarlyView.
Objective A patient‐centered approach for chronic disease management, including systemic lupus erythematosus (SLE), aligns treatment with patients’ values and preferences, leading to improved outcomes. This paper summarizes how patient experiences, perspectives, and priorities informed the American College of Rheumatology (ACR) 2024 Lupus Nephritis (LN)
Shivani Garg   +20 more
wiley   +1 more source

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  

Understandability of unmodified audit report on consolidated financial statements: A normative and advanced study of the international normalization

open access: yesCogent Business & Management, 2016
The consolidated audit report is considered among the most used tools of financial communication. It is a written message that conveys the opinion of the independent auditor on the consolidated financial statements.
Mondher Fakhfakh
doaj   +1 more source

DEVELOPMENT OF THE ENTERPRISE MANAGEMENT SYSTEM THROUGH THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS

open access: yesEconomics & Education, 2023
Explain the concept of consolidated financial statements, parent company, subsidiary company according to international and national standards. To study the composition of consolidated reports, the consolidation process, the principles of consolidation.
Nataliia Svichkar   +2 more
doaj   +1 more source

Evaluation of a novel EHR sidecar application to display RA clinical outcomes during clinic visits: results of a stepped‐wedge cluster randomized pragmatic trial

open access: yesArthritis Care &Research, Accepted Article.
Objective We developed a novel EHR sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk   +16 more
wiley   +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  

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

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  

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