Results 101 to 110 of about 1,766,362 (274)

Examining dual accounting systems in Europe. [PDF]

open access: yes
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
core  

US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement [PDF]

open access: yes, 2014
International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and ...
Harris, P, Shubita, M, Stahlin, W
core  

Elinvar Materials: Recent Progress and Challenges

open access: yesAdvanced Engineering Materials, EarlyView.
Elinvar materials, exhibiting temperature‐invariant elastic modulus, are critical for precision instruments and emerging technologies. This article reviews recent progress in the field, with a focus on the anomalous thermoelastic behavior observed in key material systems.
Wenjie Li, Yang Ren
wiley   +1 more source

Financial Accounting

open access: yes, 2017
The sixth edition of the textbook was prepared by a team of teachers of the FSBU VO "Financial University under the Government of the Russian Federation" for university students studying in the field of preparation "Economics." The textbook contains all the program questions on the academic discipline "Financial Accounting".
Yuliya Scherbinina   +18 more
openaire   +2 more sources

The nature and diversity of governmental activities [PDF]

open access: yes
In this article, I discuss the Governmental Accounting Standards Board (GASB), which establishes accounting standards for state and local governmental units and which is a sister organization of the Financial Accounting Standards Board (FASB).
Marilena Zuca
core  

Piezoresistive Monitoring of Carbon Nanomaterial‐Reinforced Epoxy Composites Under Cyclic and Fatigue Loading: A Review

open access: yesAdvanced Engineering Materials, EarlyView.
Carbon nanomaterial‐reinforced epoxy composites exhibit pronounced piezoresistive behavior, enabling intrinsic damage sensing under cyclic and fatigue loading. This review critically compares carbon nanotube and graphene systems, correlating filler content, percolation threshold, and gauge factor with sensing stability and damage evolution.
J. M. Parente   +3 more
wiley   +1 more source

Strengthening financial management systems at primary health care: Performance assessment of the Facility Financial Accounting and Reporting System (FFARS) in Tanzania. [PDF]

open access: yesFront Health Serv, 2022
Ruhago GM   +9 more
europepmc   +1 more source

International Financial Reporting Standard 5 - Non-Current Assets Held for Sale and Discontinued Operations [PDF]

open access: yes
International Financial Reporting Standard 5 has the working title Non-current assets held for sale and discontinued operations. This fi nancial reporting standard also represents a new group of standards along with the previous four, including existing ...
Drazen Cucic, Ivo Mijoc, Luka Crnkovic
core  

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