Results 71 to 80 of about 215,254 (302)

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

open access: yes, 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  

Stabilization of Miscible Aqueous Phases via Diffusion‐Controlled Multifunctional Nanoparticle‐Ligand Complexation

open access: yesAdvanced Functional Materials, EarlyView.
This study presents a versatile approach to harnessing miscible aqueous domains, enabling liquid‐in‐liquid compartmentalization using a barrier formed in situ rather than bulk immiscibility. The barrier forms upon the complexation of multifunctional nanoparticles and ligands at the contact boundary of aqueous phases.
Seyyed Alireza Hashemi   +7 more
wiley   +1 more source

Assessment of the nature and intensity of the operations within the group of companies [PDF]

open access: yesAnali Ekonomskog fakulteta u Subotici, 2015
Consolidated financial statements present the financial position, results of operations and conditions of the group of companies as a single reporting entity.
Andrić Mirko, Vuković Bojana
doaj  

RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS [PDF]

open access: yes
This paper deals interdisciplinary with issues related to accounting‘s groups ofcompanies, offering solutions or answers to immediate problems of accounting practice, andpropose viable theoretical generalizations at least concerning the ongoing ...
Sorin-Constantin Deaconu
core  

Consolidated financial statements: features of NP(S)А 2 [PDF]

open access: yes, 2014
Статья посвящена принятию НП (С) БУ 2 "Консолидированная финансовая отчетность", которое в значительной мере дублирует нормы одноименного МСФО (IFRS) 10, является очередным шагом в направлении внедрения МСФО в Украине.
Артеменко, Наталья Викторовна   +1 more
core  

Transparansi Pengelolaan Masjid Dengan Laporan Keuangan Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK 45) [PDF]

open access: yes, 2011
This article describes about the financial management of the mosque, which is one major factor in maintaining the survival and prosperity of the mosque.
Kurniasari, W. (Wiwin)
core   +2 more sources

From Mechanics to Electronics: Influence of ALD Interlayers on the Multiaxial Electro‐Mechanical Behavior of Metal–Oxide Bilayers

open access: yesAdvanced Functional Materials, EarlyView.
Ultrathin AlOxHy interlayers between aluminum films and polymer substrates significantly improve electro‐mechanical properties of flexible thin film systems. By precisely controlling interlayer thickness using atomic layer deposition, this study identifies an optimal interlayer thickness of 5–10 nm that enhances ductility and delays cracking.
Johanna Byloff   +9 more
wiley   +1 more source

Usage of internal statements in making consolidated financial statement

open access: yesVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016
The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies.
V.N. Herman
doaj  

Zur Diagnose von Konzernkrisen auf der Basis qualitativer Angaben im Jahresabschluß

open access: yes, 2017
Statistical analysis of financial statements has reached a high degree of sophistication. But Consolidated financial statements of a group of companies seem to be resistent against these attempts.
Bötzel, Stefan, Hauschildt, Jürgen
core  

3D‐Printed Porous Hydroxyapatite Formed via Enzymatic Mineralization

open access: yesAdvanced Functional Materials, EarlyView.
Bone combines lightness, strength, and the ability to heal, inspiring new materials design. This work introduces a room‐temperature, enzyme‐mediated 3D printing method to create porous hydroxyapatite scaffolds. The process avoids energy‐intensive sintering, preserves bioactivity, and allows control over porosity and mineralization.
Francesca Bono   +6 more
wiley   +1 more source

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