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The Adjustment of Individual Annual Financial Statements
CECCAR 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
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Examining dual accounting systems in Europe [PDF]
, 2011 After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial ...
Macías Dorissa, Marta Pilar +1 more
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Advanced 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
Cogent Business & Management, 2016 The consolidated audit report is a source of information that strengthens corporate governance and financial communication. The purpose of this paper is to analyze the linguistic features and readability of auditors’ reports on consolidated financial ...
Mondher Fakhfakh
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CECCAR Business Review, 2021 This paper presents a series of conceptual and practical aspects regarding the accounting treatment of grants in agriculture according to the national regulations, namely the Order of the Minister of Public Finance No.
Maria Petronela ARON, Monica Laura ZLATI
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Consolidation of Financial Statements of the Selected Group [PDF]
, 2015 Tato diplomová práce se zabývá zpracováním konsolidované účetní závěrky. Práce obsahuje teoretická východiska pro zpracování konsolidované účetní závěrky, postupové kroky jednotlivých metod konsolidace a teoretická východiska pro zhodnocení přístupu ...
Andrýsková, Hana
core
Advanced 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
Accounting Treatment for Separate and Consolidated Financial Statements [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2015 The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the
Iuliana Oana Mihai, Riana Iren Radu
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Advanced Engineering Materials, EarlyView.Iron‐based metallic glass alloys exhibit excellent soft‐magnetic properties, and unprecedented geometrical freedom in the design of soft‐magnetic metallic glass components is made possible by additive manufacturing. An efficient workflow for developing parameters for laser‐based powder bed fusion of a Fe‐based metallic glass alloy is presented along ...
Julia Löfstrand +7 more
wiley +1 more source
TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS
Вестник Северо-Кавказского федерального университета, 2022 Questions preparation of the first IFRS financial statements are now more urgent. Many Russian companies decide to start preparation of the consolidated financial statements under IFRS in order to attract foreign investment.
Anna V. Chernyavskaya
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