Results 61 to 70 of about 200,273 (307)
Advanced Functional Materials, EarlyView.A previously unreported coordination motif stabilising single Fe atoms by indigo chelation and pyridyl coordination on Au(111) has been revealed. By using planar tritopic pyridyl linkers (TPyB), extended 2D porous networks of indigo3(TPyB)2Fe6 form. These networks can be crystalline or vitreous and offer an environment where individual coordination ...
Hongxiang Xu +9 more
wiley +1 more source
Before IAS 39, Now IFRS 9: New Challenges for Financial Accountants
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2017 In this paper we will resume the main differences between the application of IFRS 9 «Financial Instruments» to be imperatively implemented in Peru since the commencement of the exercise 2018 with regards to the current IAS 39 «Financial Instruments ...
Daniela del Pilar Rodríguez Díaz
doaj
International Accounting: Proposed Changes to IAS 39 - Measurement Issues: Die Änderungsvorschlage des IASB [PDF]
This paper deals with the subsequent measurement of financial instruments under IAS/IFRS. After giving an overview of the general approaches to the subsequent measurement of financial instruments and some background on the development of IAS 39, this ...
Matthias Kropp
core
Electrochemically Driven Dissipative Growth of Affinity Hydrogels for Bioresponsive Interfaces
Advanced Functional Materials, EarlyView.Voltage pulses drive the growth and reinforcement of hydrogel films under dissipative conditions. This biocompatible strategy enables efficient integration of affinity ligands into the hydrogel matrix, enhancing the selective capture of growth factors and allowing precise temporal control over their release, making them well‐suited as adaptive ...
Roberto Baretta, Marco Frasconi
wiley +1 more source
Revista Sociedade, Contabilidade e Gestão, 2013 This article aimed to verify the impact of changes in the net profit and their respective volatilities resulting from changes of the international standard of financial instruments, from IAS 39 to IFRS 9, in regard to aspects: (i) the future change in ...
Samir Sayed +3 more
doaj
Revista Contabilidade & Finanças, 2008 Em 2001, o Banco Central do Brasil emitiu a Circular 3.068, determinando a utilização do valor de mercado para avaliar os títulos e valores mobiliários.
Alceu Haruo Fuji
doaj +1 more source
Advanced Functional Materials, EarlyView.Multi‐metal Cu─Ce─Ag nanoparticles harness synergistic interactions to drive efficient electrochemical CO2 reduction reaction toward C2+ products at high current densities. Ag enhances CO production, Ce modulates Cu oxidation states, and together they boost *CO coverage and local pH to enhance C─C coupling, enabling record C2+ yields with suppressed ...
Nini Zhang +9 more
wiley +1 more source
Identifying the provisioning policies of Belgian banks. National Bank of Belgium Working Paper No. 326 [PDF]
, 2017 Loan loss reserves make up an essential part of a bank’s soundness and more generally its viability. An under-provisioned reserve account implies that capital ratios may overstate a bank’s ability to absorb future losses.
Arbak, Emrah
core
Advanced Functional Materials, EarlyView.A hydrogel–liquid metal composite peripheral nerve interface (HLB‐PNI) combines electrically durable electrodes and tissue‐adhesive hydrogel for tissue‐adaptive implantation. In nerve‐injured rats, it enables the diagnosis of sensory‐motor connectivity via stimulation and neural signal recording.
Yewon Kim +5 more
wiley +1 more source
Accounting for electricity derivatives under IAS 39 [PDF]
Journal of Derivatives & Hedge Funds, 2007 This paper analyses the impact of accounting rules on the accounting for hedges with energy derivatives in the context of the launch of MIBEL Derivatives Market. Specifically, the key questions of accounting for nonfinancial derivatives raised by IAS 39, following the mandatory adoption of IFRS in Europe, are described. Under certain conditions, IAS 39
openaire +1 more source