Results 91 to 100 of about 20,038,831 (292)

International financial reporting standards applied in the Czech Republic

E+M Ekonomie a Management, 2015
This article provides an extensive analysis of application of International Financial Reporting Standards companies with publicly traded shares in the Czech Republic for 2013. At first the attention is paid to the basic requirements of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) and to evaluation of ...
openaire   +3 more sources

Tracking Battery Microstructural Degradation Through Directional Thermal Transport Signatures

Advanced Functional Materials, EarlyView.
In lithium‐ion batteries, heat conduction varies between the through‐plane and in‐plane directions because of the cell's layered structure. Therefore, cell degradation influences thermal conductivity in each direction uniquely due to detailed microstructural and compositional changes.
Mohammad Shoghi Tekmedash, Rituparna Mohanty, Jack Leber, David Nageb, Mirella Richard, Sharan Singh, Amin Reihani   +6 more
wiley   +1 more source

A Comparison Of Chinese Accounting Standards And International Financial Reporting Standards

, 2015
Twenty-five years ago, the Chinese accounting system was not like it is today. Globally recognized international accounting standards did not exist and, understanding there were problems with financial reporting in China, the Chinese government started ...
Chen, Siqi
core  

Temas tributarios y de NIIF que debemos tomar en cuenta para proyectar el año 2011

Retos, 2011
El presente compendio de normas financieras nos da las pautas para el establecimiento de estrategias para guiar el eficiente desempeño de las organizaciones frente a las diferentes reformas tributarias y la dinámica que impone el proceso de ...
Jorge Zapata Lara
doaj   +1 more source

An Integrated Oxygen‐Supplying Device and Predictive Multiphysics Model for Extended Ambient Transport of Insulin‐Producing Cells

Advanced Functional Materials, EarlyView.
Cell therapies typically rely on cold‐chain logistics and cryopreservation, limiting access and compromising cell quality. Here, a dual‐chamber device separates an oxygen‐supplying chamber from a hyaluronic acid cargo chamber, sustaining oxygen delivery for over 70 h and enabling ambient‐temperature shipment.
Daniel A. Domingo‐Lopez, Ruth Tarpey, Benjamin Brennan, Bryan D. Boyle, Amir M. Alsharabasy, Abhik Mallick, Gabriella Bellavia, Abhay Pandit, Garry P. Duffy, Ruth E. Levey   +9 more
wiley   +1 more source

International Financial Reporting Standards and banking regulation: A comeback of the state? [PDF]

The European Union began using accounting rules defined by an independent private sector regime as compulsory norms in 2005. Is the incorporation of these International Financial Reporting Standards (IFRS) into European law a viable solution to combine ...
Grasl, Maximilian
core  

Nitride MXenes Beyond Carbides: Bridging the Gap Between Computational Prediction and Experimental Realization

Advanced Functional Materials, EarlyView.
Nitride MXenes remain constrained by a persistent gap between computational prediction and experimental realization. This Review identifies the thermodynamic, kinetic, and chemical barriers limiting their synthesis, critically evaluates emerging fabrication routes, and proposes a multidimensional computational‐experimental framework to accelerate the ...
Naresh Varnakavi, Masoud Soroush
wiley   +1 more source

Harmonization of Accounting Standards [PDF]

, 2002
This research has been carried out to review the effectiveness of the European Commission (EC) Directive on regulating financial reporting policies and practices of companies in the EU member countries.
Tayong Nting, Rexon, Michael Forzeh, Fossung   +1 more
core   +1 more source

Conceptual foundations of accounting reporting in the digital economy

Путеводитель предпринимателя
The article discusses the main theoretical and methodological aspects underlying the preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) and national accounting standards.
N. V. Moskalenko, M. N. Smagina, I. S. Sibikina   +2 more
doaj   +1 more source

Perspectives of accounting professionals about the adoption of IFRS for SMEs: the case of Romania [PDF]

European Journal of Management Studies
Purpose – The aim of the study is to highlight the perspectives of accounting professionals in Romania on adopting a single set of financial reporting standards for small and medium-sized entities (SMEs).
Alexandra-Gabriela Marina, Adriana Tiron-Tudor   +1 more
doaj   +1 more source