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The interface between financial accounting and tax accounting: A summary of current research
, 2005 Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core
, 2014 The main objective of international accounting bodies is represented by worldwide accounting harmonisation. However, this process faces difficulties which arise from matters specific to each country, either from the complicated nature of international ...
Maciuca, Geanina, Socoliuc, Marian
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Harmonising Basel III and the Dodd Frank Act Through International Accounting Standards – Reasons Why International Accounting Standards Should Serve as 'Thermostats' [PDF]
SSRN Electronic Journal, 2012 Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper “Fair Value Accounting and Procyclicality: Mitigating Regulatory and Accounting Policy Differences through Regulatory Structure Reforms and Enforced ...
openaire +1 more source
Biodegradable Zn‐Based Implants: Progress, Challenges, and Pathways toward Clinical Translation
Advanced Science, EarlyView.Exploring biodegradable Zn‐based implants offers a promising pathway to next‐generation biomedical devices with balanced degradation and biocompatibility. A comprehensive overview of biodegradable Zn‐based implants, covering their biological significance, material design principles, and advanced engineering strategies is provided.
Panfeng Zhao +10 more
wiley +1 more source
The International harmonisation process of Accounting Standards
, 2003 Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries.
Fritz, Susanne, Lämmle, Christina
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Advanced Science, EarlyView.SPADE integrates spatial transcriptomics with single‐cell RNA sequencing by using cell–cell communications (CCC) as a guide for spatial mapping. It improves cell‐type localization, enhances sparse gene‐expression signals, and reveals CCC programs at single‐spot resolution.
Xinyi Li, Ning Zhang, Zijie Jin
wiley +1 more source
Advanced Science, EarlyView.Correcting the apparent priming effect resolves systematic biases in Asian rice fertilizer nitrogen accounting. Net soil retention drops below 7%, while 48% of fertilizer escapes, inflicting US$98.53 billion in annual reactive‐nitrogen damages. High‐resolution mapping uncovers N‐risk archetypes across 42% of the rice area, delivering a spatially ...
Xiuyun Liu +5 more
wiley +1 more source
Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source
Tracing the Evolution of Research on International Accounting Harmonization. [PDF]
L’objectif de cette recherche est d’analyser les études représentatives sur l’harmonisation comptable internationale, puisées dans des revues académiques anglo-saxonnes majeures, afin de proposer une classification pour la période allant des années 60 à ...
Elena Barbu
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