Results 71 to 80 of about 818,900 (309)

Kajian Kualitas Standar Akuntansi Keuangan Bagi Entitas Mikro, Kecil dan Menengah

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2018
The preparation of accurate and standard financial statements will help Micro, Small and Medium Enterprises (MSMEs) in their efforts to develop their businesses and access funding to financial institutions (banks).
Mia Ika Rahmawati, Susanti Susanti
doaj   +1 more source

The Information Content of Mandatory Disclosures [PDF]

open access: yes
The information quality of mandatory financial reporting depends on two factors: (1) Are standards appropriate to produce financial statements that provide investors with sufficient information?
Evelyn Korn
core  

Revenue Recognition: Current Practice, Historical Abuses and a Possible Solution [PDF]

open access: yes, 2008
Users of financial statements consider revenue to be a key indicator of financial performance. Thus, proper revenue recognition is important. This paper provides a discussion of revenue recognition principles and practices.
Aronson, Michael
core   +1 more source

Interfacial Adsorption Engineering Enables a Highly Utilized Zinc Anode With 99.9% Coulombic Efficiency

open access: yesAdvanced Functional Materials, EarlyView.
When hydrated zinc ions are deposited onto Cu substrates at practical current densities, the modified Cu enables simultaneously compact zinc growth and suppressed hydrogen evolution. This regulatory effect originates from the superior adsorption of the modified Cu interface, which enhances zincophilicity and the hydrogen desorption barrier, thereby ...
Zhe Zhu   +8 more
wiley   +1 more source

Accounting standards regarding presentation of financial statements and Turkish financial reporting system [PDF]

open access: yes, 2000
Uluslararası mal ve sermaye hareketlerinin giderek yoğunlaştığı ve iç pazarların yanında dış pazarlardan finansman kaynağı elde etmenin çok çeşitlendiği günümüz koşullarında, firmaların mali yapılarını gösteren finansal tablolar can alıcı öneme sahip olmuşlardır.
openaire   +1 more source

Cash Flow Statement - International Financial Reporting Standards and their Comparison with Czech Accounting Standards [PDF]

open access: yesČeský finanční a účetní časopis, 2006
Výkaz peněžnich toků je přehledem zdrojů peněz a peněžnich ekvivalentů na straně jedne a přehledem jejich využiti na straně druhe. Vedle rozvahy, výkazu peněžnich toků a výkazu změn ve vlastnim kapitalu je principialně považovan za soucast ucetni zavěrky.
openaire   +1 more source

Exploratory Evidence for the Adoption of the Ias 7 in Turkey [PDF]

open access: yes
This paper examines the adoption of the International Accounting Standard No 7 (IAS 7) “Cash Flow Statements (CFS)” of the International Accounting Standards Board (IASB) by the listed companies in the Istanbul Stock Exchange (ISE) in Turkey. The purpose
Kepce Yonet, Nazli, Pekdemir, Recep
core   +1 more source

Photothermal‐Activated Antibacterial Amyloid‐Polyphenol‐Iron Hydrogels for Synergistic Wound Healing

open access: yesAdvanced Healthcare Materials, EarlyView.
We report a thermally triggered supramolecular hydrogel (LTFe) formed by Fe3+ and tannic acid on lysozyme amyloid fibrils. Fe3+ enables rapid gelation and photothermal transduction with an efficiency of 88.56%. The LTFe hydrogel exhibits excellent biocompatibility, potent antibacterial activity against E. coli and S.
Di Wu   +8 more
wiley   +1 more source

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH

open access: yesJurnal Akuntansi, 2019
Respondents in this study are The Chief of Regional Work Unit, Chief of Financial Officer and Financial Officer of Regional Work Unit Bengkulu Province. The analysis method used SmartPLS 1.0 M3 program.
Gusrya Indah Sari, Fadli Fadli
doaj   +1 more source

SOLUTIONS FOR MEASURING THE FAIR VALUE OF THE WORKFORCE [PDF]

open access: yes
For the past decades International Accounting Standards and other Anglo-Saxon standards, for example the American ones, had promoted fair value as a valuation basis for the elements of the financial statements.
Deaconu Adela
core  

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