Results 61 to 70 of about 818,900 (309)
A Non‐Reciprocal Architected Porous Medium
Advanced Functional Materials, EarlyView.ABSTRACT In several fluid flow, energy‐dumping, and energy‐harvesting applications, a dominant flow direction or dominant resistance direction is desirable. In this study, we propose a simple modular geometry that doubles flow resistance in one direction relative to the opposite direction, while maintaining laminar viscous flow.
Clément Vezies +2 more
wiley +1 more source
Journal of Applied Business Research (JABR), 2010 Comparative analysis of three matched pairs of corporations revealed that there are more similarities than differences where one used IFRS and the other used US GAAP. "mso-spacerun: yes;"Since US GAAP focuses on usefulness of information rather than uniform reporting, the use of IFRS is just another variation on a theme that has existed for decades ...
openaire +2 more sources
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
doaj +1 more source
The nature and diversity of governmental activities [PDF]
In this article, I discuss the Governmental Accounting Standards Board (GASB), which establishes accounting standards for state and local governmental units and which is a sister organization of the Financial Accounting Standards Board (FASB).
Marilena Zuca
core
Advanced Functional Materials, EarlyView.A sulfonated poly(ether ether ketone)‐based hybrid membrane is fabricated with fluorine‐doped carbon dot (FCD) and functionalized metal organic framework (MIL−101−NH2). The novel design reduces unwanted ion crossover while maintaining a sufficient proton transport pathway.
Tan Trung Kien Huynh +8 more
wiley +1 more source
Attribute differences between USGAAP 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
core +3 more sources
Ekonomski Vjesnik, 2020 The accounting treatment of real estate varies depending on the intended purpose of the acquired property. This paper discusses the theoretical and practical aspects of the accounting standards for treatment of the item investment property according to ...
Ivana Mamić Sačer +2 more
doaj
Examining dual accounting systems in Europe. [PDF]
After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial ...
Macías Dorissa, Marta Pilar +1 more
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Evaluasi Pengungkapan Laporan Keuangan Daerah di Situs Internet: Studi pada Pemerintah Daerah Indonesia [PDF]
, 2011 The purpose of this study was to determine the extent of financial statement disclosure displayed on the website of local government in the years 2009-2010. The research method used is bibliography study and field study through the Internet.
Aristiant, R. (Restya) +1 more
core +2 more sources
Advanced Functional Materials, EarlyView.Controlling the exposed crystal facet of shape‐controlled Au‐Pd core‐shell catalysts though colloidal synthesis enhances their catalytic performance in the industrially relevant selective hydrogenation of butadiene. ABSTRACT Selective hydrogenation of butadiene is a critical step in purification of alkene feedstocks for polymer production and is ...
Marta Perxés Perich +3 more
wiley +1 more source