Results 101 to 110 of about 108,485 (304)
This study is focused on the linkages between the legislative families as descriptors of national legislative systems and International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB).
Pirtea, Marilen Gabriel +3 more
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IFRS for SMEs: A New Zealand perspective
, 2007 The International Accounting Standards Board (IASB) in its concern to reduce the burden of compliance with the International Financial Reporting Standards (IFRS) has released its draft IFRS for small and Medium-sized Enterprises (IFSME).
Samujh, Helen
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The Adoption of IFRS in the EU and New Zealand: A Preliminary Report. National Centre for Research on Europe Paper [PDF]
, 2004 [From the Introduction]. The financial reporting practices of companies vary vastly between different countries. This leads to great complications for those preparing, consolidating, auditing and interpreting published financial statements.
Song, Esther., Bebbington, Joseph
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Advanced Materials, EarlyView.Fluorene‐functionalized spiro‐phenothiazine (PTZ‐Fl) exhibits strong Li+ affinity and thermal stability, enabling a PCE of 25.75% in small‐area cells and 22.07% in 25 cm2 modules. Under ISOS‐L3 conditions, PTZ‐Flbased devices retain over 80% efficiency after 1000 hours, demonstrating superior stability and scalability compared to spiro‐OMeTAD for next ...
Javier Urieta‐Mora +17 more
wiley +1 more source
Conceptual foundations of accounting reporting in the digital economy
Путеводитель предпринимателяThe 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 +2 more
doaj +1 more source
Transient Charging of Mixed Ionic‐Electronic Conductors by Anomalous Diffusion
Advanced Materials, EarlyView.This article explores charge transport in mixed ionic‐electronic conductors (MIECs) through electrochemical impedance spectroscopy and transient current analysis. Focusing on PEDOT:PSS, WO3, and n‐doped PBDF, it uncovers the impact of anomalous diffusion via fractional modeling. The study reveals key correlations that deepen understanding and guide the
Heyi Zhang +9 more
wiley +1 more source
EVOLUTION AND QUALITY OF FINANCIAL REPORTING IN ROMANIA: AN OVERVIEW FROM 1990 TO PRESENT [PDF]
Annals of the University of Oradea: Economic Science, 2015 The results of a business activity are concentrated in the financial reports; accounting is the instrument that provides these reports to internal and external users in order to help users to make useful economic decisions.
NICHITA Mirela, GAJEVSZKY Andra
doaj
Effect of International Financial Reporting Standards on Financial Reporting Quality
The adoption and implementation of International Financial Reporting Standards (IFRSs) in different countries of the world has become a contemporary issue particularly with regard to the quality of financial reports. The study reported that various studies used positive approach and some used positive pattern.
Dibua, Ekene C. +2 more
openaire +2 more sources
Advanced Materials, EarlyView.Magnetic doping of the topological insulator Bi2Te3 with erbium adatoms induces out‐of‐plane magnetism and breaks time‐reversal symmetry, opening a Dirac gap and driving a Fermi surface transition from hexagonal to star‐of‐David geometry. Microscopy, spectroscopy, and magnetic dichroism reveal atomically controlled magnetic interactions that tailor the
Beatriz Muñiz Cano +18 more
wiley +1 more source
Narrative reporting by UK charities
, 2013 This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.Publisher ...
Connolly, Ciaran, Dhanani, Alpa
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