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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 ...
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Advanced Materials, EarlyView.Cancer‐associated NPC remodeling creates a high‐flux, low‐stringency nuclear state that supports malignant adaptation but increases mechanical fragility. Targeting the FG‐barrier or NPC scaffold may drive mechanostat failure, envelope rupture, DNA damage, and loss of nuclear integrity.
Sílvio Terra Stefanello +5 more
wiley +1 more source
Consolidated Financial Statements – in IAS 27 perspective
Studies and Scientific Researches: Economics Edition, 2012 The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS) even since 1976 with the publication of IAS 3 ...
Mihai Deju
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Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The information about a business coming from the accounting system has got an important decision-making impact on both internal and external receivers. The information should be reliable and internationally comparable, hence the need to harmonize the legislation in this area is currently one of the basic challenges of accounting.
openaire +9 more sources
Diketopyrrolopyrrole‐Based Cation as a Semiconducting Spacer in Layered Perovskite
Advanced Materials, EarlyView.Diketopyrrolopyrrole cation incorporated layered perovskites exhibiting extended absorption profiles and enhanced charge carrier mobility with type‐II energy alignment. The improved photoconversion efficiency demonstrates the critical role of incorporating organic semiconductors in optimizing layered perovskite performance.
Waygen Thor +8 more
wiley +1 more source
Proposed statement on auditing standards : Association with financial statements;Association with financial statements; Exposure draft (American Institute of Certified Public Accountants), 1979, May 31 [PDF]
, 1979 The first Statement on Standards for Accounting and Review Services (SSARS) , Compila-tion and Review of Financial Statements, was issued in December 1978. It provides guidance for reporting on unaudited financial statements of nonpublic entities . It is
American Institute of Certified Public Accountants. Auditing Standards Board
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COMPARATIVE FINANCIAL STATEMENTS. CONVERGENCE VERSUS DIVERGENCE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010 In this paper I compared the Romanian financial statements with the US GAAP financial statements in terms of two criteria: first the reference period and secondly the shape, structure and content of financial statements.
Nicolae ECOBICI
doaj
Shirkah, 2016 Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS).
Henny Triyana Hasibuan
doaj +1 more source
Artificial Intelligence Meets Micro/Nanorobotics
Advanced Materials, EarlyView.Artificial intelligence is transforming micro‐ and nanorobots from externally controlled, task‐specific machines into adaptive, autonomous systems. Machine learning, multimodal perception, digital twins, AI‐guided materials and geometry design enhance propulsion, localization, decision‐making, whichaccelerates clinical and environmental applications ...
Fatma M. Yurtsever +6 more
wiley +1 more source
Accounting for financial instruments in the banking industry : [Version Juli 2002] [PDF]
, 2002 Recent changes in accounting regulation for financial instruments (SFAS 133, IAS 39) have been heavily criticized by representatives from the banking industry.
Reichardt, Rolf +2 more
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