Results 101 to 110 of about 818,900 (309)

RANCANGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS MICROSOFT ACCES BERDASARKAN SAK EMKM PADA UKM DEWI PROL TAPE

open access: yesEl Muhasaba: Jurnal Akuntansi, 2019
Dewi Prol Tape is one of Micro Small and Medium Entities which already have Micro Small Business Permit (IUMK) and turnover which increase every year.
Fitroh Marga Mila Aria Admaja   +1 more
doaj   +1 more source

The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period [PDF]

open access: yes
The research object of this article is the connection between the presentations of the tangible fixed assets at the fair value, according to the international standards for the presentation of the financial statements, especially during the crises ...
Adela SOCOL, Szora Attila TAMAS
core  

Precise Microstructural and Stoichiometric Control Advances Flexible Ag2Te Thin‐Film Thermoelectrics for Wearable Energy Harvesting

open access: yesAdvanced Materials, EarlyView.
Flexible Ag2Te thin films achieving a record‐high mobility of 4756 cm2 V−1 s−1 and a peak power factor of 18.5 µW cm−1 K−2 are developed via precise structural control. The assembled flexible devices demonstrate excellent mechanical stability and ultrafast voltage response, enabling precise thermal detection when integrated into a robotic gripper for ...
Yue‐Xing Chen   +15 more
wiley   +1 more source

Learning Model for Preparing Financial Statements of Village-Owned Enterprises Using the Training, Simulation, and Assistance Model

open access: yesJurnal Teknologi Pendidikan
This study aims to find an effective learning model for preparing financial statements for Village-Owned Enterprises (VOE). VOE are required to prepare financial statements by the Financial Accounting Standards for Private Entities (SAK-EP) on a semi ...
Akhmad Priharjanto, Nina Andriana
doaj  

Organization of the Statutory Audit of Financial Statements in Romania

open access: yesStudies and Scientific Researches: Economics Edition, 2010
Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers ...
Gabriela Ungureanu
doaj   +1 more source

Financial Reporting – from Responsibilities to the Quality Assurance Systems [PDF]

open access: yes
Particularities of the financial reporting exigencies suppose realistic approaches which are under the sign of at least two targets: on the one hand the correct understanding of the role of a relevant and reliable financial reporting and of the ...
Aureliana ROMAN, Maria MANOLESCU
core  

The impact of international financial reporting standards on financial analysis: A study on IMKB (Istanbul Stock Exhange) [PDF]

open access: yes, 2013
Finansal analiz açısından finansal tablolardaki bilgilerin, finansal bilgi kullanıcılarının ihtiyaçlarını karşılayacak düzeyde doğru, anlaşılabilir ve karşılaştırılabilir olması gerekir. Finansal tablo kullanıcılarının farklı amaçları dikkate alındığında,
Akgün, Ali İhsan
core  

Strong Lateral Confinement of Hydrophilic Silica Nanoparticles on Mg‐Al Layered Double Hydroxides Nanoflakes for Enhanced Thermal Properties

open access: yesAdvanced Materials Interfaces, EarlyView.
A nanostructured, naturally flame‐retardant, and non‐toxic inorganic composite is introduced, which is laterally associated with silica nanoparticles to induce the restacking of the LDH lamella structure, thereby serving as an efficient thermal insulator.
Gayani Pathiraja   +7 more
wiley   +1 more source

Harnessing Ultrafast Optical Pulses for 3D Microfabrication by Selective Tweezing and Immobilization of Colloidal Particles in an Integrated System

open access: yesAdvanced Photonics Research, Volume 6, Issue 5, May 2025.
Microfabrication using nano‐ to micron‐sized blocks has transformative potential for next‐gen electronics, optoelectronics, and materials. Traditional methods are limited by scalability and precision. STIC, a single‐laser system for precise colloid manipulation and immobilization using femtosecond lasers, is introduced that enables efficient 3D ...
Krishangi Krishna   +4 more
wiley   +1 more source

IAS 27 Consolidated and Separate Financial Statements - A Closer Look [PDF]

open access: yes
The International Accounting Standards Committee issued the the International Accounting Standard 27, Consolidated and Separate Financial Statements. IAS 27 provides guidance on the preparation and presentation of consolidated financial statements for a ...
Muthupandian, K S
core   +1 more source

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