Results 61 to 70 of about 168,783 (307)

IFRS 16 and its Impacts on Aviation Industry

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2019
Current differences between the accounting models for a financial and an operating lease and their critics from the users of the financial statement forced the IASB issued a new Leases Standard, IFRS 16, which supersedes IAS 17 Leases and its related ...
Alžběta Veverková
doaj   +1 more source

Unidirectional Tape‐Based Composites from Hemp and Pineapple Leaf Fiber: Mechanical Performance in Conventional and Bio‐Based Matrices

Advanced Engineering Materials, EarlyView.
The study investigates novel semi‐finished products made of unidirectionally arranged hemp or pineapple leaf fiber‐reinforced composites produced from different matrices. The materials are analyzed in terms of their mechanical and interfacial properties and void content.
Nina Graupner, Raja Bade, Valentin Ackermann, Roja M. Baumann, Corvin Bischoff, Jona F. Ebeling, Oskar Glenz, Marlo Groh, Jonathan Groth, Finja Hiller, Tom Hirschmüller, Felix Menke, Syntcha Ngantchou Lecdou, Mika Ohler, Daniel Rafii Vardiny, Darius Richter, Dario Röper, Henrik Schumacher, Theresa Stein, Benjamin Vorbeck, Elisabeth Wermter, Kay Kölzig, Jörg Müssig   +22 more
wiley   +1 more source

Features of accounting operations at lessee

Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015
The features of accounting for leasing transactions in the lessee. In particular, account transactions repairs lessee accounting obtaining insurance reimbursement and accounting operations of an operating lease the lessee.
A.S. Krutova
doaj  

Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows

Advanced Engineering Materials, EarlyView.
A research data management infrastructure is presented for the systematic integration of heterogeneous experimental and simulation data required for defect phase diagrams. The approach combines openBIS with a companion application for large‐object storage, automated metadata extraction, provenance tracking and federated data access, thereby supporting ...
Khalil Rejiba, Sang‐Hyeok Lee, Christina Gasper, Martina Freund, Sandra Korte‐Kerzel, Ulrich Kerzel   +5 more
wiley   +1 more source

Phase Field Failure Modeling: Brittle‐Ductile Dual‐Phase Microstructures under Compressive Loading

Advanced Engineering Materials, EarlyView.
The approach by Amor and the approach by Miehe and Zhang for asymmetric damage behavior in the phase field method for fracture are compared regarding their fitness for microcrack‐based failure modeling. The comparison is performed for the case of a dual‐phase microstructure with a brittle and a ductile constituent.
Jakob Huber, Jan Torgersen, Ewald Werner
wiley   +1 more source

Income and expenses from the rental of specialized equipment

Ученые записки Российской академии предпринимательства
The subject of the article is the specifics of recognizing income and expenses from leasing specialized equipment under an operating lease agreement from a lessor. The research methods are analysis, synthesis, and deduction.
E. M. Ovchinnikova
doaj   +1 more source

Lease Accounting Disclosure Practice of Non Bank Financial Institutions (NBFIs) in Sri Lanka: A Lessor’s Perspective

Kelaniya Journal of Management, 2014
Non Bank Financial Institutions (NBFIs) have become prominent alongside with banking and finance sector. The major business of most NBFIs in Sri Lanka is leasing. Lease accounting is a form-driven standard.
Dilini Aruppala, PMC Thilakarathne
doaj   +1 more source

The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands [PDF]

Prior literature examined the financial impact of capitalizing operating leases by using the constructive lease capitalization method of Imhoff et al. (1991). The empirical evidence of these studies results in the perception that operating leases lead to
Deborah BRANSWIJCK, Patricia EVERAERT, Stefanie LONGUEVILLE   +2 more
core  

Laser‐Induced Graphene from Waste Almond Shells

Advanced Functional Materials, EarlyView.
Almond shells, an abundant agricultural by‐product, are repurposed to create a fully bioderived almond shell/chitosan composite (ASC) degradable in soil. ASC is converted into laser‐induced graphene (LIG) by laser scribing and proposed as a substrate for transient electronics.
Yulia Steksova, Anna Chiara Bressi, Marina Galliani, Attilio Marino, Gianni Ciofani, Eduardo Machado‐Charry, Hilda Gomez Bernal, Alessandra Francini, Luca Sebastiani, Francesco Greco   +9 more
wiley   +1 more source

US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement [PDF]

, 2014
International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and ...
Harris, P, Shubita, M, Stahlin, W
core