scholarly journals FAS 6/2020: Resolved Issues of Accounting for Property, Plant and Equipment and Ongoing Controversial Aspects

2021 ◽  
Vol 8 (1) ◽  
pp. 48-61
Author(s):  
T. Yu. Druzhilovskaya ◽  
E. S. Druzhilovskaya
Keyword(s):  
Detailed Analysis ◽  
Critical Analysis ◽  
Practical Significance ◽  
Accounting Standard ◽  
Research Perspective ◽  
Regulatory Documents ◽  
Subsequent Measurement ◽  
Accounting Rules ◽  
Recognition Of Objects

The recently approved Federal Accounting Standard (FAS) 6/2020 “Property, plant and equipment” (FAS 6/2020) changes the accounting rules for these assets significantly. New regulations of this standard allow solving a significant part of the problematic issues currently taking place in the above-mentioned area. However, there should be emphasized that some controversial aspects of accounting for property, plant and equipment still persist despite the adoption of FAS 6/2020. This paper describes the study of these resolved and unresolved issues of accounting for property, plant and equipment. The purpose of the study is to represent a detailed analysis of the current and future Russian regulations on accounting for property, plant and equipment, identification of persisting, as well as emerging problematic and debatable issues and determination of their solution ways. The methodological base of the study includes a critical analysis of the new regulations of the FAS 6/2020, as well as the rules of the still valid regulatory documents on accounting for the abovenassets. The results of the research are the identification of the most important problematic issues in the field of modern accounting for property, plant and equipment, as well as the development and substantiation of proposals for their solution. At the same time the authors identified problematic issues related to the recognition of objects in property, plant and equipment, with the initial and subsequent measurement, as well as the depreciation of these assets. The theoretical and practical significance of the study lies in the possibility of its use to improve the regulatory regulation of Russian accounting and additionally, in the possibility of applying some of the proposals substantiated here in the practical work of the accounting departments of organizations. As a research perspective, first of all, it should be noted a critical analysis of the implementation in practice of regulations approved by the FAS 6/2020, the identification of new problems in this field and looking for solving ways.

Subsequent measurement of intangible assets in the new federal accounting standard for public sector organizations

2020 ◽  
pp. 4-11
Author(s):  
Emilia Druzhilovskaya
Keyword(s):  
Public Health ◽  
Public Sector ◽  
Intangible Assets ◽  
Health Organizations ◽  
Accounting Standard ◽  
Regulatory Documents ◽  
Public Health Organizations ◽  
Public Sector Organizations ◽  
Subsequent Measurement

This article examines the regulations for the subsequent evaluation of intangible assets established by the new federal accounting standard for public sector organizations (including public health organizations in this sector). These regulations are analyzed in conjunction with the requirements of other regulatory documents on accounting. The author identifies the main problematic issues associated with the subsequent valuation of intangible assets of public sector organizations (including health organizations of the specified sector) and substantiates proposals for their solution.

NMR Determination of the Structure of Peracetylated Icariside B2 from Veratrum Lobelianum BERNH.

1995 ◽  
Vol 60 (8) ◽  
pp. 1380-1385 ◽  
Author(s):  
Václav Suchý ◽  
Miloš Buděšínský ◽  
Karel Ubik ◽  
Daniel Grančai ◽  
Vlasta Földešiová
Keyword(s):  
Detailed Analysis ◽  
Nmr Spectra ◽  
Aerial Part ◽  
C Nmr

rel(1S,4S,5R)-3,3,5-Trimethyl-4-[( 1E)-3-oxo-1-butenyl]-4,5-epoxy-cyclohexyl-O-β-D-glucopyranoside (I) was isolated from the aerial part of Veratrum lobelianum BERNH. The structure was derived mainly from detailed analysis of 1H and 13C NMR spectra of its acetylated derivative II. Compound I has been already reported under the name icariside B2in Epimedium grandiflorum MORR. var. thunbergianum (MIQ.) NAKAI.

A detailed analysis ofD-,D s - andB-meson transition form factors and the determination of |V cb |

1990 ◽  
Vol 48 (4) ◽  
pp. 663-671 ◽  
Author(s):  
J. G. Körner ◽  
K. Schilcher ◽  
M. Wirbel ◽  
Y. L. Wu
Keyword(s):  
Detailed Analysis ◽  
Form Factors ◽  
Transition Form

Subsequent measurement of property, plant and equipment in the new Federal Accounting Standard for non-public sector organizations

2021 ◽  
pp. 21-30
Author(s):  
Emilia Sergeevna Druzhilovskaya
Keyword(s):  
Public Sector ◽  
Accounting Standards ◽  
Previous Article ◽  
Healthcare Organizations ◽  
Accounting Standard ◽  
Public Sector Organizations ◽  
Subsequent Measurement ◽  
Initial Measurement

In the previous article, we examined the rules for the initial measurement of property, plant and equipment established by the new Federal Accounting Standards (FAS) for non-public sector organizations, including healthcare organizations. This article analyzes the regulations for the subsequent measurement of these assets contained in the new FAS 6/2020 “Property, plant and equipment” and coming into force from 2022. At the same time, the article examines the most important innovations of this FAS in the field of subsequent measurement of property, plant and equipment in the accounting of non-public sector organizations (including healthcare organizations), identifies problematic issues in this area and provides recommendations for their solution.

MYCOTOXINS IN BEANS OF PEANUTS GROWN IN TAJIKISTAN

2018 ◽  
Vol 1 (4) ◽  
pp. 74-77
Author(s):  
Sh. I. Razokov ◽  
◽  
D. M. Mirzoev ◽  
G. P. Kononenko ◽  
A. A. Burkin ◽  
...  
Keyword(s):  
Ochratoxin A ◽  
Immunosorbent Assay ◽  
Cyclopiazonic Acid ◽  
Practical Significance ◽  
Enzyme Linked Immunosorbent Assay ◽  
Test Systems ◽  
The Republic ◽  
Combined Contamination

The article presents the results of an extensive mycotoxicological examination of 11 samples of peanut beans grown in two regions of the Republic of Tajikistan. The determination of 16 mycotoxins was carried out by indirect competitive enzyme-linked immunosorbent assay using commercial and certified research test systems. It has been established that for peanut beans in this area, a combined contamination by a group of sanitary-significant mycotoxins, including diacetoxyscirpenol, alternariol, ochratoxin A, PR-toxin and cyclopiazonic acid, is characteristic. The prospects of further research and the practical significance of the results are discussed.

MYCOTOXINS AND TOXIN-PRODUCING MICROSCOPIC FUNGI IN COTTON-SEED CAKE FROM TAJIKISTAN

2019 ◽  
Vol 1 (1) ◽  
pp. 31-38
Author(s):  
G. P. Kononenko ◽  
◽  
E. A. Piryazeva ◽  
E. V. Zotova ◽  
Sh. I. Razokov ◽  
...  
Keyword(s):  
Ochratoxin A ◽  
Aflatoxin B1 ◽  
Cotton Seed ◽  
Practical Significance ◽  
Microscopic Fungi ◽  
Seed Cake ◽  
Complex Study ◽  
The Republic ◽  
Toxin Formation

The article presents the results of complex study of cotton-seed cake from the Republic of Tajikistan, including the determination of content of mycotoxins, the analysis of exposure to microscopic fungi and the assessment of the potential of their toxin formation. The ability to produce mycotoxins was established for 11 species of micromycetes belonging to the genus Aspergillus, Penicillium, Fusarium, Scop-ulariopsis, and Trichothecium. Alternariol, zearalenone, fu-monisins, aflatoxin B1, sterigmatocystin, ochratoxin A, citrinin and emodin were found in the composition of the cotton-seed cake. Prospects for further research and the practical significance of the results are discussed.

Research progress in electroanalytical techniques for determination of antimalarial drugs in pharmaceutical and biological samples

RSC Advances ◽  
2016 ◽  
Vol 6 (62) ◽  
pp. 57580-57602 ◽  
Author(s):  
Neeta Thapliyal ◽  
Tirivashe E. Chiwunze ◽  
Rajshekhar Karpoormath ◽  
Rajendra N. Goyal ◽  
Harun Patel ◽  
...  
Keyword(s):  
Biological Samples ◽  
Critical Analysis ◽  
Pharmaceutical Formulations ◽  
Antimalarial Drugs ◽  
Research Progress ◽  
Electroanalytical Methods ◽  
Biological Matrices

The review focusses on the role of electroanalytical methods for determination of antimalarial drugs in biological matrices and pharmaceutical formulations with a critical analysis of published voltammetric and potentiometric methods.

TCA cycle flux estimates from NMR- and GC-MS-determined [13C]glutamate isotopomers in liver

1997 ◽  
Vol 272 (6) ◽  
pp. C2049-C2062 ◽  
Author(s):  
J. A. Vogt ◽  
D. M. Yarmush ◽  
Y. M. Yu ◽  
C. Zupke ◽  
A. J. Fischman ◽  
...  
Keyword(s):  
Tca Cycle ◽  
Gas Chromatography Mass Spectrometry ◽  
Flow Rates ◽  
13C Nuclear Magnetic Resonance ◽  
Two Factors ◽  
Subsequent Measurement ◽  
System 1 ◽  
Relative Flow

Infusion of 13C-labeled lactate into rabbits and the subsequent measurement of glutamate isotopomers by 13C nuclear magnetic resonance (NMR) spectroscopy enables one to calculate relative flow rates associated with the tricarboxylic acid (TCA) cycle, albeit with a lower precision than one would obtain using a perfused organ. Two factors contribute to the lower precision in the determination of relative flow rates for the in vivo system: 1) a poorly defined pyruvate input and 2) low levels of 13C-enriched oxaloacetate and acetyl-CoA isotopomers, which give rise to weaker glutamate isotopomer NMR signals. To help overcome these limitations, we introduce a procedure to 1) include experimental data from gas chromatography-mass spectrometry (GC-MS) and 2) account for the uncertainty in the labeling of the input to pyruvate by creating the labeling as a measurement that is subject to measurement error. The effects of the uncertainties in the input labeling, NMR data, and MS data are evaluated via a Monte Carlo method. The change in the precision of the relative fluxes for the cases of high/low NMR and high/low MS precision is given. An uncertainty in the lactate measurements of up to 10% does not add significantly to the imprecision of the relative flow rates.

scholarly journals The use of effect size indices to determine practical significance

2006 ◽  
Vol 25 (3) ◽  
Author(s):  
H. S. Styn ◽  
S. M. Ellis
Keyword(s):  
Effect Size ◽  
Statistical Significance ◽  
Empirical Studies ◽  
Research Literature ◽  
Effect Sizes ◽  
Practical Significance ◽  
Significance Tests ◽  
Statistical Application ◽  
Significant Difference

The determination of significance of differences in means and of relationships between variables is of importance in many empirical studies. Usually only statistical significance is reported, which does not necessarily indicate an important (practically significant) difference or relationship. With studies based on probability samples, effect size indices should be reported in addition to statistical significance tests in order to comment on practical significance. Where complete populations or convenience samples are worked with, the determination of statistical significance is strictly speaking no longer relevant, while the effect size indices can be used as a basis to judge significance. In this article attention is paid to the use of effect size indices in order to establish practical significance. It is also shown how these indices are utilized in a few fields of statistical application and how it receives attention in statistical literature and computer packages. The use of effect sizes is illustrated by a few examples from the research literature.

scholarly journals Settlement Computation of Homogeneous Base

2020 ◽  
Vol 23 (6) ◽  
pp. 90-98
Author(s):  
E. G. Pakhomova ◽  
O. I. Kutsenko ◽  
A. S. Morozova ◽  
A. R. Timokhina
Keyword(s):  
Critical Analysis ◽  
Soil Layer ◽  
Deformation Modulus ◽  
Summation Method ◽  
Layer By Layer ◽  
Average Pressure ◽  
Underground Structures ◽  
Regulatory Documents ◽  
Foundation Base ◽  
Sufficient Degree

Purpose of reseach. This article proposes the development of a new methodology for determining the settlement of a homogeneous foundation base on the basis of the layer-by-layer summation method, which reduces the amount of calculations performed.Methods. The boundary of the compressible stratum can be determined graphically from the condition that the additional stresses are equal to half the natural stresses. Knowing the value of the depth of the compressible stratum, we can determine the total value of the coefficients included in the well-known formula for calculating the settlement of the base by the method of layer-by-layer summation. Having determined the value of the specified coefficient in the layer located directly below the base of the foundation, we introduce the coefficient Kα, which reflects the proportion of sediment in the layer under consideration.Results. The application of the developed coefficient Kα allows determining the base settlement by calculating the deformations of one soil layer located directly below the base of the foundation, which greatly simplifies the design of underground structures. As an example, we consider a foundation, the average pressure under the sole of which is 1200 kPa, the laying depth d = 2 m, the base is homogeneous with a deformation modulus of 20 MPa and a specific gravity of γ = 18 kN / m3. The settlement of the building-basement system was calculated by the method of layer-bylayer summation and the critical analysis of the results was performed. When calculating precipitation by the method of layer-by-layer summation according to the known formulas given in SP 22.13330. 2016 “Foundations of buildings and structures”, it was obtained a draft value of 9 cm. When calculating the base deformations according to the proposed method, the boundary of the compressible thickness Hc = 5.7 m was graphically determined. The coefficient value was 0.203, and the draft was 9 cm.Conclusion. The settlement values determined in accordance with current regulatory documents and the developed methodology are the same, which allows us to conclude that the proposed method has a sufficient degree of reliability and can significantly facilitate the process of determining the deformations of the base of buildings and structures.

Sign in / Sign up

Export Citation Format

Share Document