Results 81 to 90 of about 818,900 (309)
Strain Engineering of Magnetoresistance and Magnetic Anisotropy in CrSBr
Advanced Materials, EarlyView.Biaxial compressive strain significantly enhances magnetoresistance and critical saturation fields in thin flakes of the 2D magnet CrSBr, along all three crystallographic axes. First‐principles calculations link these effects to strain‐induced increases in exchange interactions and magnetic anisotropy.
Eudomar Henríquez‐Guerra +19 more
wiley +1 more source
The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users [PDF]
Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005.
Diane BREESCH, Joel BRANSON, Vicky COLE
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Advanced Materials, EarlyView.The seminal transformation of a 2D‐COF (SURFCOF‐IMDEA1) into a 2D porous COF (SURFCOF‐IMDEA2) on Au(111) by a sequential C‐C coupling and ladderization triggered by thermal annealing steps at increasing temperatures is reported. Abstract The development of covalent organic frameworks (COFs) is currently a primary objective in materials science, taking ...
Ana Barragán +11 more
wiley +1 more source
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2016 Consolidated financial statements present aggregated information for parent company and its subsidiaries. For non-wholly owned subsidiaries, International Financial Reporting Standards require non-controlling interest to be presented within consolidated ...
Tereza Gluzová
doaj +1 more source
CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS [PDF]
The objective of this paper is to present a comparative analysis of the consolidatedfinancial statements according to the International Financial Reporting Standards or the EuropeanDirectives and see how such accounting alternative affect the explanatory
Attila Tamas Szora, Iulian Bogdan Dobra
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Advanced Materials, EarlyView.The Y supersaturation in the [Ba‐Cu(I/II)‐O] transient liquid composition is the driving force toward YBCO nucleation and growth in TLAG. Tuning the initial (Ba:Cu) molar ratio in the ink composition determines the YBCO epitaxial nucleation through supersaturation control.
Lavinia Saltarelli +12 more
wiley +1 more source
Problems of users’ perception of financial statements according to international standards
Russian Management Journal, 2022 Goal: identify and evaluate the factors that significantly affect the current assessment by representatives of the business environment of the quality and functionality of reporting generated by management in accordance with international financial reporting standards, in terms of increasing the clarity, simplifying and reducing current reporting to ...
openaire +1 more source
AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS [PDF]
This paper deals with issues of how to take on the responsibility of the auditor, especiallyin this time of crisis that hits the whole society. Significant role of financial auditor and the lies that theauditor is unable to give reasonable assurance that
Ionela Cornelia Stanciu, Nicolae Todea
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Spin and Charge Control of Topological End States in Chiral Graphene Nanoribbons on a 2D Ferromagnet
Advanced Materials, EarlyView.Chiral graphene nanoribbons on a ferromagnetic gadolinium‐gold surface alloy display tunable spin and charge states at their termini. Atomic work function variations and exchange fields enabe transitions between singlet, doublet, and triplet configurations.
Leonard Edens +8 more
wiley +1 more source
Inflation adjustments of financial statements : application of international accounting standard 29 : financial reporting in hyperinflationary economies [PDF]
The Bank's draft Operational Directive on Financial Sector Operations requires the adjustment of financial statements in countries where the cumulative inflation rate over three years approaches or exceeds 100 percent.
Goldschmidt, Yaaqov, Yaron, Jacob
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