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The Need for a Different Approach to Financial Reporting and Standard-setting [PDF]
International Financial Reporting Standards are questioned. Possibly, there is a need for a different kind of standards and a different procedure for developing them.
Östman, Lars
core
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
Contested rules and shifting boundaries: International standard setting in accounting [PDF]
The paper investigates the emergence and development, since the Second World War, of a transnational field of governance for accounting and financial reporting.
Botzem, Sebastian, Quack, Sigrid
core
Features and methods of accounting and audit financial reporting in the adaptation to international standards [PDF]
, 2017 Стаття присвячена дослідженню ролі міжнародних стандартів фінансової звітності в організації і методики отримання обліково-аналітичної інформації у обліку і аудиті для потреб користувачів; визначено коло перспективних напрямків з цього питання, основні ...
Мардус, Наталія Юріївна
core
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
ACCOUNTING VALUATION OF THE FINANCIAL REPORTING SYSTEM THROUGH INTERDEPENDENCE OF EXTERNAL FACTORS
Ekonomski Vjesnik, 2016 Financial reporting mostly depends on the micro and macro environment. The emphasis is primarily on the institutional environment with specific differences between countries.
Ivo Mijoč +2 more
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