Results 51 to 60 of about 244,870 (296)
Учёт. Анализ. Аудит, 2019 For the external users financial statements of an enterprise are the most important source of information about its financial condition. Changes in market value, solvency and creditworthiness, profitability, financial stability, and a number of other ...
IRINA А. Lisovskaya
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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 +22 more
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Revista Eniac Pesquisa, 2016 In a recent study, released by the International Accounting Standard Board (IASB), changes in lease accounting criteria will add $ 2 trillion to the balance sheets of US companies.
Mariana Moreira Arrozio +2 more
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The joint FASB/IASB lease project: Summary of proposed changes and impact on Lessee financial statements: Working paper series--11-05 [PDF]
, 2011 This paper describes the major proposed changes to the accounting model for lessees under the joint lease project of the U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) and the resulting impacts on
Kilpatrick, Bob G., Wilburn, Nancy L.
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Inflammatory Response‐Inspired Thermochromic Shield for Pneumatic Structures
Advanced Engineering Materials, EarlyView.A thermochromic shield for pneumatic structures is developed, using anhydrous sodium acetate powder and thermochromic pigment‐included solution. In this shield composed of three layers, the exothermic and thermochromic reactions, followed by the mixture of both components, occur promptly with an incident of penetrating damage as a sign of initial ...
Hyun Jae Lee, Ryuma Niiyama
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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
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Perbandingan Standar Akuntansi Sewa PSAK 30 Sebelum dan Sesudah Adopsi IFRS serta PSAK 73
Jurnal ASET (Akuntansi Riset), 2019 . The accounting treatment for lessee has a significant change from the initial one, which was US GAAP-based PSAK 30 before January 1, 2012, then changed to PSAK 30 which was effective January 1, 2012 based on IFRS and the last IFRS-based PSAK 73 will be
Ahalik Ahalik
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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
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Аccounting for Lease (Rental) Operations
Scientific Papers NaUKMA. Economics, 2017 The paper defines a grounded position on leasing and rental value (the differences and common features from the point of view of accounting). We identified leasing as a specific type of business which foresees the transfer for a corresponding fee, period, and the relevant conditions specified in the contract, by the lessor for temporary use of property
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Lease Operations Environmental Guidance Document [PDF]
, 2001 This report contains discussions in nine different areas as follows: (1) Good Lease Operating Practices; (2) Site Assessment and Sampling; (3) Spills/Accidents; (4) Containment and Disposal of Produced Waters; (5) Restoration of Hydrocarbon Impacted Soils; (6) Restoration of Salt Impacted Soils; (7) Pit Closures; (8) Identification, Removal and ...
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