Results 81 to 90 of about 168,678 (286)
Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]
, 2018 The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees.
Morales Díaz, José +1 more
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Advanced Engineering Materials, EarlyView.The work demonstrates that strategic wall‐thickness grading in diamond triply periodic minimal surface lattices enables precise tuning of deformation and failure behavior under compression. Different gradation patterns guide how and where the structure collapses, improving energy absorption or promoting controlled brittle failure.
Giovanni Rizza +3 more
wiley +1 more source
Учёт. Анализ. Аудит, 2019 Lease of a property, plant and equipment under the conditions of market economy is a common form of the commercial relations. Many industrial enterprises which have real estate objects on their balance along with their core business are engaged in the so-
GULNARA I. Alekseeva
doaj +1 more source
Revenue Recognition: Current Practice, Historical Abuses and a Possible Solution [PDF]
, 2008 Users of financial statements consider revenue to be a key indicator of financial performance. Thus, proper revenue recognition is important. This paper provides a discussion of revenue recognition principles and practices.
Aronson, Michael
core +1 more source
Advanced Functional Materials, EarlyView.A lack of standard approaches for testing and reporting the performance of metal halide perovskites and organic semiconductor radiation detectors has resulted in inconsistent interpretation of performance parameters, impeding progress in the field. This Perspective recommends key metrics and experimental details, which are suggested for reporting in ...
Jessie A. Posar +8 more
wiley +1 more source
Audit report on the Webster County Metropolitan Law Enforcement Telecommunications Board for the year ended June 30, 2008 [PDF]
, 2009 Audit report on the Webster County Metropolitan Law Enforcement Telecommunications Board for the year ended June 30 ...
core
Advanced Functional Materials, EarlyView.Electric control of magnetic tunnel junctions offers a path to drastically reduce the energy requirements of the device. Electric field control of magnetization can be realized in a multitude of ways. These mechanisms can be integrated into existing spintronic devices to further reduce the operational energy.
Will Echtenkamp +7 more
wiley +1 more source
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 +9 more
wiley +1 more source
Reporting of right-to-use according to International Accounting standards Principles
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally ...
Patrik Svoboda
doaj +1 more source
Explore the Lessee Accounting Treatment When Utilizing the Islamic Financial Leasing
Acta Universitatis Sapientiae: Economics and Business, 2020 This study aims to discuss the effects of the AAIOFI accounting standards of financial leased assets on the accounting treatment of the lessee in the case of using the Islamic finance lease.
Morshed Amer, Széles Zsuzsanna
doaj +1 more source