Results 151 to 160 of about 2,092,800 (296)
RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW [PDF]
Our paper analyzes the manner in which the financial reporting model evolved towards fair value accounting. After a brief introduction into the context of financial reporting at international level, the analysis focuses on the accounting model of fair ...
Bonaci Carmen Giorgiana, Matis Dumitru
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Advanced Engineering Materials, EarlyView.This study demonstrates an efficient recycling route for out‐of‐spec AlSi10Mg atomized powders through compaction and arc remelting followed by suction casting. By correlating compaction load, cooling rate, and resulting microstructure, we show that intermediate pressures (50–80 kN) and rapid cooling refine dendrites, reduce porosity, and enhance ...
Mila Christy de Oliveira +4 more
wiley +1 more source
THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD [PDF]
More and more enterprises, especially the listed companies, have adopted newaccounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI),manifesting interest for publishing financial reports using a standard format able to ...
Catalin Georgel Tudor, Vasile Florescu
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Elinvar Materials: Recent Progress and Challenges
Advanced 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
PROTOCOL: Does executive compensation predict publicly traded firms' financial performance or inaccurate financial reporting? [PDF]
Campbell Syst Rev, 2019 Rousseau DM +4 more
europepmc +1 more source
Advanced Engineering Materials, EarlyView.This study investigates innovative thermoreversible hydrogels derived from S53P4 bioactive glass extracts to aid in the healing of infected diabetic foot wounds. These injectable gels, which gel at body temperature, release beneficial ions and remain stable over time.
Marian G. Vargas Guerrero +9 more
wiley +1 more source
Benefits of global financial reporting models for developing markets: The case of Romania. [PDF]
PLoS One, 2018 Ionascu M, Ionascu I, Sacarin M, Minu M.
europepmc +1 more source
Attribute differences between US GAAP and IFRS earnings: An exploratory study. [PDF]
With the successful completion of the IASC's standards, IFRS and US GAAP were placed as the two pre-eminent world financial reporting frameworks. For years, however, US GAAP was accepted widely as the international set of standards to ensure high quality
Gaeremynck, Ann +2 more
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Zein‐Based Adhesives: Sustainable Extraction and Application in Bioadhesive Technologies
Advanced Engineering Materials, EarlyView.Zein is extracted from corn gluten meal using a simple and scalable process with high yield (~90%). The resulting protein is applied in bioadhesives modified with Ca2+ and Fe3+ ions, exhibiting substrate‐dependent adhesion. The findings demonstrate competitive bonding performance and highlight the role of ionic interactions in tuning adhesion ...
Paula Bertolino Sanvezzo +3 more
wiley +1 more source
New governance modes for Germany's financial reporting system [PDF]
The question raised in this paper is whether changes over the last 20 years in the German financial accounting system signal a retreat of the nation state from this policy field.
Volmer, Philipp +2 more
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