Results 111 to 120 of about 817,160 (334)

Accounting in a Country : The Case of Pakistan [PDF]

open access: yes
Our paper examines the origins, growth, and the development of accounting practices and disclosures in Pakistan and the factors that influenced them. We traced the early days of accounting in the Indian subcontinent and the British colonial influence ...
Junaid Ashraf, Waqar I. Ghani
core   +1 more source

Molecular Cross‐Linking of MXenes: Tunable Interfaces and Chemiresistive Sensing

open access: yesAdvanced Functional Materials, EarlyView.
In this study, Ti3C2Tx MXenes are initially functionalized using oleylamine ligands to form stable dispersions in an organic solvent. Subsequently ligand exchange with α,ω‐diaminoalkanes enables cross‐linking, along with precise tuning of interfaces. This structural control translates into tunable charge transport and responsive VOC sensing, showing ...
Yudhajit Bhattacharjee   +12 more
wiley   +1 more source

Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards [PDF]

open access: yes
The main objective of the interim financial reporting is to present, timely and regularly, information concerning the enterprise’s capacity to generate earnings and cash flows and its financial position and liquidity. International Accounting Standard 34
Bunea-Bontas, Cristina Aurora
core   +1 more source

Extensive Review of Materials for Next‐Generation Transparent Batteries and Their Design Strategies

open access: yesAdvanced Functional Materials, EarlyView.
Review explores emerging materials and design strategies for transparent batteries, examining electrodes, electrolytes, separators, and device architectures optimized for high electrochemical performance, mechanical flexibility, and optical transparency.
Atul Kumar Mishra   +5 more
wiley   +1 more source

Standardization of accounting and reporting: current state and ways of development

open access: yesПутеводитель предпринимателя, 2020
The principles of standardization of accounting and financial reporting in the context of different States. Resulting shown the impossibility of using data reporting documentation for comparison and economic analysis of foreign business partners in ...
G. S. Dubrovina, Z. A. Andreeva
doaj  

Attribute differences between US GAAP and IFRS earnings: An exploratory study. [PDF]

open access: yes
With the successful completion of the IASC's standards, IFRS and US GAAP were placed as the two pre-eminent world financial reporting frameworks. For years, however, US GAAP was accepted widely as the international set of standards to ensure high quality
Gaeremynck, Ann   +2 more
core  

A comparative analysis for the accounting reporting of “employee benefits” between IFRS and other accounting standards : a case study for the biggest listed entities in Greece [PDF]

open access: yes, 2013
The main aim of this paper is to illustrate a comparative analysis for the accounting reporting of “employee benefits” between the International Financial Reporting Standards (IFRS) and other accounting reporting standards.
Liapis, Konstantinos J.   +1 more
core  

Silver Ion‐Mediated [hk1]‐Oriented Sb2Se3 Crystal Growth for Efficient Photoelectrochemical Hydrogen Evolution

open access: yesAdvanced Functional Materials, EarlyView.
Ag+‐mediated hydrothermal crystal engineering promotes preferential [hk1]‐oriented growth of Sb2Se3 via an ultrathin MoOx interlayer, improving crystallinity and suppressing non‐radiative recombination. The optimized Ag+ treatment photocathode delivers 24.7 mA cm−2 at 0 VRHE and improved stability, revealing an ion‐modulated route to high‐performance ...
Ziying Zhang   +10 more
wiley   +1 more source

Acquisition of real estate as investment property according to national and international accounting standards – case of Croatia

open access: yesEkonomski Vjesnik, 2020
The accounting treatment of real estate varies depending on the intended purpose of the acquired property. This paper discusses the theoretical and practical aspects of the accounting standards for treatment of the item investment property according to ...
Ivana Mamić Sačer   +2 more
doaj  

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