Search results
Results From The WOW.Com Content Network
The second law of thermodynamics may be expressed in many specific ways, [23] the most prominent classical statements [24] being the statement by Rudolf Clausius (1854), the statement by Lord Kelvin (1851), and the statement in axiomatic thermodynamics by Constantin Carathéodory (1909). These statements cast the law in general physical terms ...
The Clausius theorem is a mathematical representation of the second law of thermodynamics. It was developed by Rudolf Clausius who intended to explain the relationship between the heat flow in a system and the entropy of the system and its surroundings. Clausius developed this in his efforts to explain entropy and define it quantitatively.
Clausius restated the two laws of thermodynamics to overcome this contradiction. This paper made him famous among scientists. (The third law was developed by Walther Nernst, during the years 1906–1912). Clausius's most famous statement of the second law of thermodynamics was published in German in 1854, [10] and in English in 1856. [11]
This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
Substituting into the Clapeyron equation =, we can obtain the Clausius–Clapeyron equation [8]: 509 = for low temperatures and pressures, [8]: 509 where is the specific latent heat of the substance. Instead of the specific, corresponding molar values (i.e. L {\\displaystyle L} in kJ/mol and R = 8.31 J/(mol⋅K)) may also be used.
Audit and Accounting Guidelines, which summarizes the accounting practices of specific industries (e.g. casinos, colleges, and airlines) and provides specific guidance on matters not addressed by FASB or the Governmental Accounting Standards Board (GASB). Statements of Position, which provides guidance on financial reporting topics until the ...
The Governmental Accounting Standards Board Statements (GASB Statements or GASBS) are issued by GASB to set generally accepted accounting principles (GAAP) for state and local governments in the United States of America. These statements are the most authoritative source for governmental GAAP.
IAS 1 sets out the purpose of financial statements as the provision of useful information on the financial position, financial performance and cash flows of an entity, and categorizes the information provided into assets, liabilities, income and expenses, contributions by and distribution to owners, and cash flows.