scholarly journals Ocena kondycji ekonomiczno-finansowej przedsiębiorstwa produkującego i sprzedającego rośliny ozdobne

2019 ◽  
Vol 106 (1) ◽  
pp. 87-96
Author(s):  
Dawid Olewnicki ◽  
Kinga Cichocka
Keyword(s):  
Ornamental Plants ◽  
Financial Statements ◽  
Economic Situation ◽  
Satisfactory Level

The aim of the study was to assess the financial and economic situation of the company specialized in producing and selling ornamental plants in 2010-2016. The structure of assets, liabilities and the following indicators: debt, profitability, current liquidity (CR), quick liquidity (QR) were analyzed. The analysis based on the financial statements data did not reveal any significant or alarming threats. The values of selected indicators mostly did not deviate from the norm considerably. In the last three years the company achieved a satisfactory level of ROA, i.e. higher than the level of inflation and ROE, which value did not fall below 10%.

Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 2)

2020 ◽  
Vol 23 (7) ◽  
pp. 777-799
Author(s):  
O.I. Shvyreva ◽  
Z.I. Kruglyak ◽  
A.V. Petukh
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Economic Situation ◽  
Risk Disclosure ◽  
Essential Information ◽  
Logical Method ◽  
Annual Reporting ◽  
The Face ◽  
Key Aspects ◽  
The Impact

Subject. This article discusses the issues related to the practice of financial reporting in the face of uncertainties caused by the coronavirus contagion, as well as the specifics of the audit strategy and formation of an audit opinion on this reporting. Objectives. The article aims to identify the quality characteristics of financial reporting prepared in the context of the COVID-19 pandemic and justify the key aspects of assurance engagement completion in an extremely uncertain epidemiological and economic situation. Methods. For the study, we used an abstract-logical method, content analysis techniques, systematization, and classification. Results. Analyzing the impact of the extremely uncertain epidemiological and economic situation on financial statements, the article clarifies aspects of disclosure of events after the reporting date and threats to business continuity in the annual reporting of economic entities. The article identifies possible alternative procedures and algorithms to obtain proper evidence when it is insufficient in the face of the inability to meet certain audit standards requirements in a remote audit environment. The article defines the impact of COVID-19 risk disclosure on the structure of the audit report and opinion. Relevance. The results of the study can be used in the practical activities of economic entities that prepare financial statements in the face of significant uncertainty, as well as auditors and audit organizations.

Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 1)

2020 ◽  
Vol 23 (6) ◽  
pp. 701-722
Author(s):  
O.I. Shvyreva ◽  
Z.I. Kruglyak ◽  
A.V. Petukh
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Economic Situation ◽  
Risk Disclosure ◽  
Essential Information ◽  
Logical Method ◽  
Annual Reporting ◽  
The Face ◽  
Key Aspects ◽  
The Impact

Subject. This article discusses the issues related to the practice of financial reporting in the face of uncertainties caused by the coronavirus contagion, as well as the specifics of the audit strategy and formation of an audit opinion on this reporting. Objectives. The article aims to identify the quality characteristics of financial reporting prepared in the context of the COVID-19 pandemic and justify the key aspects of assurance engagement completion in an extremely uncertain epidemiological and economic situation. Methods. For the study, we used an abstract-logical method, content analysis techniques, systematization, and classification. Results. Analyzing the impact of the extremely uncertain epidemiological and economic situation on financial statements, the article clarifies aspects of disclosure of events after the reporting date and threats to business continuity in the annual reporting of economic entities. The article identifies possible alternative procedures and algorithms to obtain proper evidence when it is insufficient in the face of the inability to meet certain audit standards requirements in a remote audit environment. The article defines the impact of COVID-19 risk disclosure on the structure of the audit report and opinion. Relevance. The results of the study can be used in the practical activities of economic entities that prepare financial statements in the face of significant uncertainty, as well as auditors and audit organizations.

scholarly journals Systemy wskaźników dochodowości pracy w rolnictwie – propozycja metodyczna

2015 ◽  
pp. 17-26 ◽  
Author(s):  
Zbigniew Gołaś
Keyword(s):  
Agricultural Sector ◽  
Financial Statements ◽  
Economic Situation ◽  
Member States ◽  
Eu Member States ◽  
Profitability Ratios

The proposal of six systems of work profitability ratios in the agricultural sector is presented in the article. The decomposition of the work profitability ratio was based on the Economic Accounts for Agriculture (EAA), i.e. applicable in EU member states harmonized financial statements that allow for conducting an analysis of the economic situation in agriculture according to uniform rules.

scholarly journals ¡PONGAN DE CABEZA A ESE SANTO!

1997 ◽  
pp. 119-133
Author(s):  
Antonio Bouroncle Caro ◽  
◽  
Ada Ampuero Cárdenas ◽  
Keyword(s):  
Health Service ◽  
Medical Center ◽  
Financial Statements ◽  
Economic Situation ◽  
Service Organizations ◽  
Total Quality ◽  
Bed Occupancy ◽  
Generate Solution ◽  
The Creation

It is a case study on the creation, growth and transformation of a medical center into a clinic. Its trajectory follows the rhythm of the country's economic situation, it opens new services when demand increases, which it finances with contributions from new partners and then with loans. When you go through an economic situation that can turn into insolvency, not all partners agree on the causes. Likewise, important changes in the market, such as the creation of new health service organizations and the entry of other competitors, generate solution proposals. Among others, the adoption of a total quality system is accepted. Ten months after its implementation, the situation does not improve and opinions on the effects of the program are divided. An advisor points out that the clinic's problem is financial. The case describes problems in the operation of the clinic and includes an annex section containing the financial statements for the last three years and information on bed occupancy.

Accounting and analytical support for the activities of budget institutions of the ministry of agriculture

2020 ◽  
pp. 199-205
Author(s):  
Г.Ю. Стукалова
Keyword(s):  
Financial Statements ◽  
Economic Situation ◽  
Integrated Reporting ◽  
Agricultural Environment ◽  
Corporate Reporting ◽  
Current Economic Situation ◽  
Information Set ◽  
Budget Institutions

Текущая экономическая обстановка обуславливает, что для управления хозяйствующими субъектами различных отраслей и направлений функционирования требуется информационный свод как финансового, так и нефинансового характера. В настоящей статье исследуются и оцениваются целевые положения интегрированной отчетности, введена рекомендация по ее использованию в деятельности бюджетных учреждений Минсельхоза вместо текущей формируемой специализированной финансовой отчетности. Представлены и обусловлены несомненные «плюсы» и практичность от использования в практике интегрированной отчетности не только в качестве корпоративной отчетной формы, но и как отдельной отчетности учреждения сельскохозяйственной среды. The current economic situation means that the management of economic entities in various industries and areas of operation requires an information set of both financial and non-financial nature. This article examines and evaluates the target provisions of integrated reporting, and introduces a recommendation for its use in the activities of budget institutions of the Ministry of agriculture instead of the current generated specialized financial statements. There are presented and determined the undoubted «advantages» and practicality of using integrated reporting in practice not only as a corporate reporting form, but also as a separate report of an agricultural environment institution.

Experience With Grant Writing: Where Do I Even Begin?

2010 ◽  
Vol 11 (1) ◽  
pp. 21-24
Author(s):  
Nicole M. Mancini
Keyword(s):  
Lessons Learned ◽  
Economic Situation ◽  
Grant Writing ◽  
Personal Journey ◽  
Know How ◽  
Daunting Task

Abstract At first, grant writing may look like a daunting task. You may ask yourself, “Is it really worth the time and effort?” With today's economic situation, teachers and therapists need ways to supplement their programs and grants provide such an opportunity. However, many of us do not know how to get started. After a few experiences and many lessons learned, I have come to enjoy researching and writing grants to supplement my students' learning. It is well worth the time and effort. This article provides information about a personal journey, lessons learned, and resources to get you started.

The Social and Economic Situation of Prisoners' Families

1967 ◽  
Author(s):  
Zvi Hermon ◽  
Ella Hornstein
Keyword(s):  
Economic Situation ◽  
The Social
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