Results 161 to 170 of about 1,766,485 (324)
ACCOUNTING AND TAXATION OF FINANCIAL ASSISTANCE: CURRENT ISSUES
, 2023 Liudmyla Novichenko
openalex +1 more source
Comparability Effects of Mandatory IFRS Adoption [PDF]
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries.
Joachim Gassen, Stefano Cascino
core
Advanced Functional Materials, EarlyView.The study presents biodegradable and recyclable mixed‐matrix membranes (MMMs), hydrogels, and cryogels using luminescent nanoscale metal‐organic frameworks (nMOFs) and biopolymers. These bio‐nMOF‐MMMs combine europium‐based nMOFs as probes for the status of the materials with the biopolymers agar and gelatine and present alternatives to conventional ...
Moritz Maxeiner +4 more
wiley +1 more source
Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards [PDF]
The main objective of the interim financial reporting is to present, timely and regularly, information concerning the enterprise’s capacity to generate earnings and cash flows and its financial position and liquidity. International Accounting Standard 34
Bunea-Bontas, Cristina Aurora
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Advanced Functional Materials, EarlyView.This study investigates H4TBAPy‐based metal–organic frameworks (MOFs) ‐ NU‐1000, NU‐901, SrTBAPy, and BaTBAPy ‐ for multiphoton absorption (MPA) performance. It observes topology‐dependent variations in the 2PA cross‐section, with BaTBAPy exhibiting the highest activity.
Simon N. Deger +10 more
wiley +1 more source
THE IAS/IFRS STANDARDS SYSTEM BETWEEN HARMONIZATION AND DEFORMITY [PDF]
The development of competition, the globalization and the growth and integration of the capital markets require comparable accounting information based on superior- quality standards, an accounting information to consolidate and not to obstruct the ...
Hlaciuc Elena +2 more
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Demonstration of an All‐Optical AND Gate Mediated by Photochromic Molecules
Advanced Functional Materials, EarlyView.A logic AND gate that runs on photons is demonstrated. It relies on two spatially separated photochromic molecules that work in tandem. Abstract The realization of a photonic logic AND gate, i.e. a logic AND gate that runs on photons rather than electrons, and where all steps are controlled by light, is demonstrated. In a proof‐of‐principle experiment,
Heyou Zhang +7 more
wiley +1 more source
Double Helical Plasmonic Antennas
Advanced Functional Materials, EarlyView.Plasmonic double helical antennas funnel circularly polarized light to the nanoscale, offering strong chiroptical interaction and directional light emission. Extending a single helix design tool, this study combines numerical modeling with experimental validation, revealing large, broadband dissymmetry factors in the visible range.
Aleksei Tsarapkin +7 more
wiley +1 more source