Results 81 to 90 of about 30,120,117 (241)
AGRARIAN ACCOUNTANCY IN THE VISUAL CONE OF INTERNATIONAL ACCOUNTING STANDARDS [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2014 After a long period during which agriculture did not have a standard of its own and applied for that matter the IAS 2 rules regarding inventories; IAS 16 regarding property, plant and equipment and IAS 18 regarding revenues, one last standard is being ...
Daniela SIMTION
doaj
Exploratory Evidence for the Adoption of the Ias 7 in Turkey [PDF]
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
Photo‐Switchable Molecular Module Programming PET Biodegradation in Aquatic Environments
Advanced Functional Materials, EarlyView.We address the plastic durability paradox by integrating an itaconic acid–derived pyrrolidone module into polymer backbones. Sunlight in water triggers Norrish Type I ring‐opening and hydrophilization, enabling rapid biodegradation into nontoxic minerals.
Mohammad Asif Ali +16 more
wiley +1 more source
, 2010 This paper focuses on firms' voluntary compliance with the reporting requirements of the International Accounting Standard (IAS) 1 before the official adoption of IASs.
Iatridis, G., Valahi, S.
core +1 more source
Amphoteric Cu‐Doping Leading to High Thermoelectric Performance in p‐Type Bismuth Antimony Telluride
Advanced Functional Materials, EarlyView.This study shows that Cu plays two opposite roles in p‐type Bi0.5Sb1.5Te3 depending on the processing route. Under thermodynamic‐equilibrium bulk‐synthesis, Cu mainly occupies cation sites, increases hole concentration, preserves mobility, and slightly reduces lattice heat transport. The best‐performing composition among the investigated series reaches
Moritz Thiem +15 more
wiley +1 more source
Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing [PDF]
, 2013 Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive disclosures than Swedish companies ...
Oksana, Henriksson, Fallström, Lyubov
core +1 more source
Advanced Healthcare Materials, EarlyView.Three‐dimensional bioprinting transforms breast cancer modeling from simple constructs into spatially organized, multicellular, perfused, and patient‐derived platforms. This review shows how bioinks, cellular composition, architecture, and flow govern tumor behavior and drug response, while revealing why complexity alone is insufficient without ...
Mustafa Nakipoglu +7 more
wiley +1 more source
, 2022 Il documento affronta le Finalità e l'ambito di applicazione del principio contabile internazionale IAS 1. Lo scopo e il contenuto del bilancio. Le Definizioni di carattere generale e di carattere specifico.
BRAJA EUGENIO MARIO
core +1 more source
Advanced Materials, EarlyView.A novel W2TiC2Tx MXene prepared through a MAX‐phase route supports sub‐nanometer Co for highly efficient alkaline hydrogen evolution. Strong Co–W interfacial interactions optimize hydrogen adsorption and catalytic activity, enabling low overpotentials of 63 mV at 10 mA cm−2, small Tafel slope of 44.3 mV dec−1, and exceptional durability at industrially
Xiaopeng Liu +15 more
wiley +1 more source
Economic benefits of adopting IFRS or US-GAAP - have the expected costs of equity capital really decreased? [PDF]
, 2004 The question whether the adoption of International Financial Reporting Standards (IFRS) will result in measurable economic benefits is of special policy relevance in particular given the European Union’s decision to require the application of IFRS by ...
Daske, Holger
core