Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa [PDF]
The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain ...
Buiga, Anuta +3 more
core +1 more source
Impacts of Heterogeneous Chemistry on Vertical Profiles of Martian Ozone. [PDF]
J Geophys Res Planets, 2022 Brown MAJ +9 more
europepmc +1 more source
Interstellar Comet 3I/ATLAS: Evidence for Galactic Cosmic-Ray Processing
The Astrophysical Journal LettersSpectral observations of 3I/ATLAS (C/2025 N1) with JWST/NIRSpec and SPHEREx reveal an extreme CO _2 enrichment (CO _2 /H _2 O = 7.6 ± 0.3) that is 4.5 σ above solar system comet trends and among the highest ever recorded.
Romain Maggiolo +4 more
doaj +1 more source
Improved Spatial Resolution in Modeling of Nitrogen Oxide Concentrations in the Los Angeles Basin. [PDF]
Environ Sci Technol, 2023 Yu KA +9 more
europepmc +1 more source
IFRS 7 Financial Instruments: Disclosures - A Closer Look [PDF]
The International Accounting Standards Board issued the International Financial Reporting Standard 7, Financial Instruments: Disclosures. The objective of IFRS 7 is to provide more transparency to financial statement users on an entity’s exposure to ...
Muthupandian, K S
core +1 more source
On the Hedging of Interest Rate Margins on Bank Demand Deposits. [PDF]
Comput Econ, 2022 Cherrat H, Prigent JL.
europepmc +1 more source
CONVERGENCES AND CONTROVERSY ON THE FINANCIAL STATEMENTS [PDF]
The standardization issue starts with the accounting theories and the interface between them and accounting practices. The plural of accounting theories is explained by the fact that literature defines several theories, which differ both in their content
Alice Ţînţă +2 more
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IAS 2, Inventories - A Closer Look [PDF]
The International Accounting Standards Board issued the revised version of the International Accounting Standard 2, Inventories. This article presents a closer look of standard (objective, scope, definitions, measurement and disclosures.International ...
Muthupandian, K S
core +1 more source
Vertical Aerosol Distribution and Mesospheric Clouds From ExoMars UVIS. [PDF]
J Geophys Res Planets, 2022 Streeter PM +14 more
europepmc +1 more source
Fair Value of Real Estate and Utility of Financial Statements of Construction Companies [PDF]
Some international standards have proposed that the fair value approach should be used to evaluate real estate assets. The choice to use this method or another approach could influence the quality of the financial reports published in response to ...
Andrˆms Navarro-Galera +2 more
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