Results 61 to 70 of about 200,745 (287)
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
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
Fermi Surface Nesting and Anomalous Hall Effect in Magnetically Frustrated Mn2PdIn
Advanced Functional Materials, EarlyView.Mn2PdIn, a frustrated inverse Heusler alloy, showing electronic‐structure driven anomalous Hall effect with Weyl crossings, Fermi‐surface nesting and near‐zero magnetization ideal for low‐magnetization spintronics. Abstract Noncollinear magnets with near‐zero net magnetization and nontrivial bulk electronic topology hold significant promise for ...
Afsar Ahmed +7 more
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
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
Accounting for Financial Instruments in the Banking Industry [PDF]
, 2002 Recent changes in accounting regulation for financial instruments (SFAS 133, IAS 39) have been heavily criticized by representatives from the banking industry.
Gebhardt, Günther +2 more
core
Advanced Functional Materials, EarlyView.Permanent magnets derive their extraordinary strength from deep, universal electronic‐structure principles that control magnetization, anisotropy, and intrinsic performance. This work uncovers those governing rules, examines modern modeling and AI‐driven discovery methods, identifies critical bottlenecks, and reveals electronic fingerprints shared ...
Prashant Singh
wiley +1 more source