Analisis dampak konvergensi international financial reporting standards terhadap relevansi nilai dan asimetri informasi [PDF]
Annisa Alfa Setyawan
openalex
International Financial Reporting Standards (IFRS): Aktuelle Projekte des IASB
Peter Ising
openalex +1 more source
Resolving the Structural Duality of Graphene Grain Boundaries
Cantilever ncAFM resolves the atomic structure of grain boundaries in graphene, revealing coexisting stable and metastable types. Both contain pentagon/heptagon defects, but metastable GBs show irregular geometries. Modeling shows metastable GBs form under compression, exhibiting vertical corrugation, while stable GBs are flat.
Haojie Guo +11 more
wiley +1 more source
The impact of the International Accounting Standards/ International Financial Reporting Standards (IAS/IFRS) in determining the goodwill of companies in the European Union (EU) [PDF]
Veronica Veronica +3 more
openalex +1 more source
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti +8 more
wiley +1 more source
The Impact of International Financial Reporting Standards (IFRS) on Global Corporate Accounting Practices [PDF]
Muyang Cheng
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The accounting cooperative society in a process of countable international harmonization. The case of Spain [PDF]
Cooperatives meet differentiated purposes since their origins. In the same way as other economic units, they need to make use of accounting. So the study of cooperative accounting arouse interest from distant time, as it is shown by the fact that in ...
Polo Garrido, Fernando
core +1 more source
Review of Thin Lithium Metal Battery Anode Fabrication – Microstructure – Electrochemistry Relations
Thin, lightweight lithium‐metal anodes are pivotal for practical high‐energy batteries. This review surveys processing routes that convert diverse Li precursors, e.g., ingots, melts, solutions, and vapor, into Li‐rich foils with controlled thickness, areal density, and tailored functionality.
Yuhang Hu +6 more
wiley +1 more source
Empower users of financial information as the IASC Foundation's stakeholders [PDF]
Nicolas Véron comments on the proposal for governance reform (Â?constitution reviewâ??) published in May 2008 by the IASC Foundation, the private-sector body which oversees the setting of International Financial Reporting Standards (IFRS).
Nicolas Véron
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