Results 51 to 60 of about 818,900 (309)

Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java

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

Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards. Evidence from the two capital markets ( Iran and Singapore) [PDF]

پژوهش‌های تجربی حسابداری, 2017
Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards.
hamzeh didar, sonia vakili
doaj   +1 more source

Giant Intrinsic Chirality Amplification of Aqueous Lead Halide Perovskite Nanocrystals via H‐Bond Driven Self‐Assembly Superstructures

Advanced Functional Materials, EarlyView.
Water‐assisted monoclinic CsPbBr3 transformation strategy is applied for synthesizing aqueous CsPbBr3/CsPb2Br5 nanocrystals with superior water‐repellent and excellent optical property. Low temperature enhanced hydrogen bonding network self‐assembled CsPbBr3/CsPb2Br5 nanocrystals into asymmetric superstructures, which exhibit notable circularly ...
Mei Huang, Pengfei Liu, Zhihong Zhang, Ruijing Fu, Kar Wei Ng, Qingguang Zeng, Bo Wang, Shuangpeng Wang   +7 more
wiley   +1 more source

X‐Functionality–Driven Photocatalytic Hydrogen Evolution in 2D 4‐X‐PEA2SnI4 Perovskites

Advanced Functional Materials, EarlyView.
We report a water‐based synthesis of 2D 4‐X‐PEA2SnI4 perovskite microcrystals with prominent photocatalytic (PC) activity for H2 production. The synergy between organic functionalization and HI‐derived iodide scavenges holes suppress octahedral distortion, and favor electron accumulation, enabling a PC H2 evolution ∼20 µmol·g−1 and long‐term stability ...
Taeyeon Kim, Gayoung Seo, Seong Yeon Park, Juwon Jang, Yunho Ahn, Samiksha Mukesh Jain, Samrat Das Adhikari, Harumi Correa‐Leiva, Ignacio Utreras‐Asenjo, Oscar A. Douglas‐Gallardo, Carina Pareja‐Rivera, Kayoung Cho, Byeongsung Kim, Jhonatan Rodriguez‐Pereira, Eunseo Choi, JaeHong Park, Jin Ho Bang, Danilo H. Jara‐Quinteros, Sixto Giménez, Seog Joon Yoon, Andrés F. Gualdrón‐Reyes, Iván Mora‐Seró   +21 more
wiley   +1 more source

Tracing Sub‐Monolayer Contamination on Wafer‐Scale 2D Materials

Advanced Functional Materials, EarlyView.
Sub‐monolayer adventitious carbon contamination limits the performance and reproducibility of 2D material‐based devices. This study demonstrates scanning helium microscopy (SHeM) as a non‐destructive, ultra‐sensitive tool for wafer‐scale imaging of surface cleanliness.
Chenyang Zhao, Sam M. Lambrick, Ke Wang, Shaoliang Guan, Aleksandar Radić, David J. Ward, Andrew P. Jardine, Boyao Liu   +7 more
wiley   +1 more source

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  

Exemptions Resulting from the International Public Sector Accounting Standards (IPSAS) and European Standards for Intangible Investment, Inventories and Personnel Expenditures in Public Entities

Buletinul Ştiinţific al Academiei Trupelor de Uscat, 2019
Simultaneously with the globalization of economies, it was necessary the adoption and implementation of international accounting standards for the public sector also.
Enache Corina
doaj   +1 more source

Non-recognition of internally generated brands: implications for the usefulness of financial statements

Journal of Economic and Financial Sciences, 2015
International Accounting Standard 38 (IAS38) prohibits the recognition of internally generated brands as assets. This article explores the implications of this prohibition for the usefulness of financial statements, focusing on the implications for note ...
Pieter Van Aardt Van Der Spuy
doaj   +1 more source

A Universal Interfacial Dipole Strategy for Defect Suppression in Inverted Perovskite Solar Cells With Tunable Bandgaps

Advanced Functional Materials, EarlyView.
A 2D heterointerface with a two‐site anchor bridge suppresses nonradiative recombination at the perovskite/C₆₀ interface by reducing surface defects, elevating the Fermi level, and strengthening the electric field. This strategy enables efficient electron extraction, delivering 26.32% efficiency, 1.217 V Voc, excellent operational stability, and broad ...
Chaohui Li, Hyoungwon Park, Fabian Streller, Klaus Götz, Jiwon Byun, Shudi Qiu, Zhangyu Yuan, Jonas Englhard, Andrej Vincze, Zijian Peng, Lirong Dong, Yanxue Wang, Chao Liu, Jingjing Tian, Mingjie Feng, Peichun Liao, Fu Yang, Andreas Späth, Andres Osvet, Thomas Heumueller, Marcus Halik, Silke H. Christiansen, Tobias Unruh, Julien Bachmann, Rainer H. Fink, Ning Li, Larry Lüer, Christoph J. Brabec   +27 more
wiley   +1 more source

Reported Profits And Effective Tax Rate Following Accounting Standards Changes Analysis Of Consolidated Financial Statements And Separate Financial Statements

Journal of Applied Business Research (JABR), 2017
This study empirically examines how the adoption of IFRS affected the reported profits and effective tax rates of firms by analyzing consolidated financial statements and separate financial statements. Firms that adopted IFRS in 2011 were required to disclose consolidated financial statements and separate financial statements in both K-IFRS and K-GAAP ...
Jeong Ho Kim, Chae Chang Im
openaire   +2 more sources