Results 21 to 30 of about 67,764 (262)

ASPECTS CONCERNING INTERIM FINANCIAL REPORTING IN ROMANIA: STANDARDS AND REGULATIONS

Studies and Scientific Researches: Economics Edition, 2014
The mechanisms employed for the communication of accounting information that is necessary for users in their economic decision-making process consist of the financial statements of an entity.
Aristita Rotila
doaj   +1 more source

Reading the New Standard ISA700

Studies and Scientific Researches: Economics Edition, 2010
Review of permanent professional standards is a requirement for professional bodies of professional accountants, resulting in broader processes of globalization and harmonization.
Daniel Botez
doaj   +1 more source

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA BPKPD KOTA SURABAYA

Jurnal Akuntansi Kontemporer, 2019
A good financial report is a financial statement containing and financial analysis. Improving the quality of financial statements in the municipal government sector in presenting financial statements in accordance with the Financial Accounting Standards (
Frista Chairina, Tineke Wehartaty
doaj   +1 more source

Accounting Standards and the Value Relevance of Financial Statements

Asian Journal of Empirical Research, 2019
Using the data of 68 Malaysian listed firms, this study attempts to examine the relationship between accounting standards and the value relevance of financial statements. It also explores the difference in accounting treatment between accruals accounting and cash accounting, and evidence of supplies.
Shafi Mohamad, Ooi Chee Keong, Syed Ehsanullah   +2 more
openaire   +1 more source

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

Fraudulent Financial Statement: Evidence from Statement on Auditing Standard No. 99

Gadjah Mada International Journal of Business, 2009
The goals of this study are to empirically identify fraud risk factors and construct a model to predict the likelihood of financial statement frauds based on SAS No. 99. Employing logistic regression on 143 firms, this research  finds that fraud risk factor proxies for Pressure—net profit/total assets—and Opportunity— inventory/total assets ratio ...
openaire   +4 more sources

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, Max Gießübel, Pankaj Dharpure, Andrea Albert, Vira Niestierkina, Paul Mulvaney, Mukundan Thelakkat, Jürgen Köhler   +7 more
wiley   +1 more source

Conceptual foundations of accounting reporting in the digital economy

Путеводитель предпринимателя
The article discusses the main theoretical and methodological aspects underlying the preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) and national accounting standards.
N. V. Moskalenko, M. N. Smagina, I. S. Sibikina   +2 more
doaj   +1 more source

Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing”

Studies and Scientific Researches: Economics Edition, 2009
The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in ...
Daniel Botez
doaj   +1 more source

Cryo‐EM of Rationally Designed Photosystem I Nanoassembly on Graphene Validates Orientation‐Driven Enhancement of Photocatalytic Performance

Advanced Functional Materials, EarlyView.
The first cryo‐EM visualization and quantification of oriented Photosystem I (PSI) on single‐layer graphene is reported. Domain‐specific covalent anchoring of PSI, with the reducing side of the biophotocatalyst toward graphene, promotes three‐fold higher anodic photocurrent generation compared to a randomly physisorbed counterpart. This approach allows
Miriam Izzo, Margot Jacquet, Tomasz Góral, Marcin Strawski, Takayuki Fujiwara, Shin‐ya Miyagishima, Joanna Kargul   +6 more
wiley   +1 more source