scholarly journals THE CONTENT AND PURPOSE OF NON-CURRENT ASSETS DEPRECIATION

2017 ◽  
pp. 270-279 ◽  
Author(s):  
Sofiia Kafka
Keyword(s):  
Financial Reporting ◽  
Conceptual Knowledge ◽  
Actual State ◽  
Controversial Issues ◽  
Historical Method ◽  
Study Results ◽  
Analysis And Synthesis ◽  
Basic Approaches ◽  
Methodological Principles ◽  
Definition Of

Introduction. The presence of controversial issues and discussions on accounting of non-current assets amortization and depreciationsuggest the relevance of topic of the research. Among these problems we can determine the definition of the economic essence of depreciation in the current economic conditions, the issue of harmonization of tax and accounting amortization and depreciation, the choice of the optimal useful life of fixed assets and setting residual value, if amortization can be considered as a financial source of processes in renovation of non-current assets etc. Purpose. The article aims to investigate the basic approaches of scientists to the interpretation of economic essence of depreciation, to develop the recommendations for clarifying its nature at the present stage of economic development, to examine the actual state of depreciation accounting of non-current assets, which are received free of charge, and solve its feasibility. Method (methodology). A historical method has been applied to investigate and ascertain the economic essence, formation and evolution of amortization category within accounting. Theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing the conceptual knowledge) have been used for the synthesis of theoretical and methodological principles in accounting of non-current assets depreciation. For analytical research the methods of tabular presentation and comparison of information have been applied. The works of domestic and foreign scientists and economists on problems of calculation and display of non-current assets depreciation in accounting, regulatory and legislative acts of Ukraine controlling the scope of accounting and financial reporting of enterprises are the methodological basis of the study. Results. In the article the author's definition of the term "depreciation" has been proved. The disagreement with the interpretation of depreciation as a way to accumulate funds for the reproduction of non-current assets has been advanced. The problem of depreciation of non-current assets obtained by the enterprise free of charge has been considered.

scholarly journals ANALYSIS OF THEORETICAL AND METHODOLOGICAL PRINCIPLES OF ENTERPRISES INVESTMENT ATTRACTION EVALUATION

2018 ◽  
pp. 18-22
Author(s):  
Dmytro Prunenko ◽  
Yevhenii Hrytskov ◽  
Abolkhasanzad Alyreza
Keyword(s):  
Financial Reporting ◽  
Methodological Approach ◽  
Integrated Approach ◽  
Integral Approach ◽  
Enterprise Management ◽  
Comparative Approach ◽  
Corporate Information System ◽  
Methodological Principles ◽  
Definition Of ◽  
Integral Indicator

The purpose of the article is to systematize theoretical and methodological principles and justify the application of an integrated approach to assess the investment attractiveness of enterprises. Among the approaches we can highlight the following ones: cost, spatial, income, factor, matrix, integral, analytical, approach, which is based on determination of the current and future status of investment attractiveness of enterprises, comparative, approach, which is based on the system of qualitative and quantitative indicators that is applied to assess the investment attractiveness of enterprises, approach, which is based on the application of the correlation and regression analysis method, an investment-based approach. In order to determine the investment attractiveness, it is proposed to use an integral approach based on appropriate methods and models that allows us to estimate the integral indicator for the formation of the estimated basis for increasing the investment attractiveness of the subjects of management. The methodological approach to the integrated assessment of the investment attractiveness of enterprises is proposed. It is based on the definition of the integral indicator and the application of analytical, expert and hierarchy analysis methods by modelling the investment attractiveness indicators. This approach enables to form informational and analytical support for the development of the enterprise management strategy. It has been determined the information and analytical support for estimating the investment attractiveness of enterprises on the basis of accounting and financial reporting, data on the application of technologies and means of production, level of preparation and use of workers, features of the material and technical base, directions of interaction between different groups of interested persons, information regarding the application of scientific and technical development, which ensures the security of the corporate information system, the quality and completeness of information.

Anomalies of the control principle as part of the consolidated financial reporting concept

2021 ◽  
Vol 22 (1) ◽  
pp. 24-47
Author(s):  
Sergei V. KOLCHUGIN
Keyword(s):  
Financial Reporting ◽  
Methodological Approach ◽  
Financial Statements ◽  
Parent Company ◽  
Consolidated Financial Statements ◽  
Analysis And Synthesis ◽  
Methodological Principles ◽  
Control Criteria ◽  
Control Principle ◽  
The Impact

Subject. The article discusses the impact of the control principle on the existing consolidated financial reporting concept. Objectives. I evaluate possible alterations in the consolidation methodology as a result of the anomaly of the control principle. Methods. The study is based on the method of analogy for scientific hypothesizing. The study methodologically relies upon Thomas Kuhn's paradigm shift theory and the impact of anomalies on methodological principles of normal science. The study combines the analysis and synthesis, induction and deduction, and the method of comparison when analyzing the existing control criteria and identifying anomalies of the control principles as part of the consolidated financial reporting concept, and examining how the anomaly influences the consolidation methodology. Results. I discovered that the control principle in the consolidated financial reporting concept influences the consolidation methodology. I suggest using my own methodological approach to preparing consolidated financial statements in case of the non-equity control the parent company holds over its subsidiary. Conclusions and Relevance. The control principle in the consolidated financial reporting concept has not been formalized, thus causing anomalies affecting methodological principles of consolidated financial reporting. The non-equity control of the parent company over its subsidiary is a case in point. This control induces unavoidable changes in the consolidation methodology. The findings can be used to prepare consolidated financial statements in case of the non-equity control of the parent company over its subsidiary.

scholarly journals Development of non-financial reporting of agricultural enterprises of Ukraine

2020 ◽  
Vol 6 (4) ◽  
pp. 76-89
Author(s):  
Valerii Zhuk ◽  
Iryna Zamula ◽  
Dmytro Liudvenko ◽  
Yevheniya Popko
Keyword(s):  
Financial Reporting ◽  
Information Needs ◽  
Agricultural Enterprises ◽  
Use Of Resources ◽  
Agricultural Enterprise ◽  
External Stakeholders ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
Internal Stakeholders ◽  
The Cost

Purpose. The purpose of the study is to develop non-financial reporting of medium-sized agricultural enterprises of Ukraine through the definition of the main activities of the enterprise, which are subject to disclosure in non-financial reporting, to meet the information needs of internal and external stakeholders of such enterprises. Methodology / approach. The research methods are based on dialectical and systematic approaches to assessing the current state of non-financial reporting of Ukrainian enterprises. Methods of analysis and synthesis are used to determine the main activities of agricultural enterprises, which are subject to disclosure in non-financial statements, based on requests from interested users. To obtain data on information requests of internal stakeholders of the surveyed enterprises, continuous initial observation was applied, and external sample holders were subjected to continuous sample observation. Internal (in particular, the population units are employees and owners) and external (in particular, the population units are contractors, consumers, creditors, investors, government agencies, NGOs) stakeholders are selected as the object of observation. Results. According to the results of the study, in the formation of non-financial reporting agricultural enterprises of Ukraine should pay special attention to areas of activity that are of greatest interest to stakeholders: development and improvement of working conditions, investment in regional development, respect for human rights, implementation of CSR programs in the supply chain. The main activities of the company, which are subject to disclosure in non-financial reporting, provide an opportunity to meet the information needs of internal and external stakeholders. Originality / scientific novelty. Failure to meet information needs of both internal and external stakeholders of agricultural enterprises has necessitated the improvement of organizational and methodological approaches to the formation of non-financial reporting of agricultural enterprises by identifying the main activities of the enterprise to be disclosed in non-financial reporting. The use of these areas creates an opportunity for stakeholders to obtain data that provide integrated information on the activities of agricultural enterprises. Practical value / implications. Disclosure of information in accordance with certain main activities of the enterprise will reduce the cost of users to obtain, process and systematize data, which will reduce inefficient use of resources in the preparation, substantiation, implementation and evaluation of economic decisions, as well as increase analytical capabilities for its use in the interest of stakeholders. The identified main areas of activity can be used as a basis for developing a long-term strategy for the formation of non-financial reporting of the agricultural enterprise, which will simplify the preparation of information for its full disclosure. This will increase the level of transparency of enterprises and will serve as a tool for building their positive reputation.

scholarly journals The Essence and Approaches to the Interpretation of Law in the Works of Domestic Scholars

2019 ◽  
Vol 87 (4) ◽  
pp. 13-22
Author(s):  
V. K. Antoshkina
Keyword(s):  
Legal Theory ◽  
Rapid Development ◽  
Scientific Work ◽  
Legal Interpretation ◽  
Philosophical Foundations ◽  
Legal Method ◽  
Analysis And Synthesis ◽  
The Law ◽  
Basic Approaches ◽  
Definition Of

The legal theory of interpretation was the subject of study and research by legal scholars, both practitioners and theoreticians for centuries. Despite the fact that this scientific work allows us to outline the basic approaches to determining the components of the interpretation theory, its study does not stop today, because of the rapid development of society, the emergence of new types and varieties of relations, all spheres of life globalization of sets new challenges, including to the jurists. All these factors make it necessary to reconsider the established approaches, to adapt to new conditions of being, which is quite characteristic of the law interpretation practice. That paper is aimed at identifying approaches to the essence and concept of legal interpretation as a complex, multi-faceted process, taking into account the achievements of national science. The aim is offered to be realized through the fulfillment of the following tasks: highlighting and analysis of the basic approaches, established in the national legal science to law interpretation practice in recent decades and outlining directions of further scientific research in this field. It will provide a comprehensive approach to determining the main characteristics and nature of the law interpretation process at the present stage. To achieve that goal, the author used methods of analysis and synthesis to reflect the unity and difference of views on the phenomenon of the study, and also used a comparative legal method and a systematic one. The author outlined the material in chronological order on the topics of scientific works, their main directions, indicating the main views on the nature of legal interpretation or its individual components. The article demonstrates the way the definition of law interpretation activity has changed, evolved and modernized. We can conclude that the issues that are of most interest of domestic law researchers are concepts and purpose, subjects and objects of interpretation, principles, boundaries, means, rules, results, philosophical foundations of law interpretation activity, features of interpretation depending on the sphere of law characteristics. At the same time, there are promising scientific researches in the mentioned field of law and philology, philosophy, as well as reconsidering the theory of interpretation within certain spheres of law. It should be noted that some ideas about amending the rules and methods of interpretation expressed by scholars in the works are reflected in the current legislation, but, at the same time, that process is not systematic, so it is necessary to step up efforts in the mentioned direction.

scholarly journals SAFE APPROACH IN LEGAL REGULATION OF INFORMATION RELATIONS

2021 ◽  
Vol 77 (4) ◽  
pp. 116-126
Author(s):  
Mykola Veselov ◽  
◽  
Tetyana Rekunenko ◽  
Daria Volkova ◽  
◽  
...  
Keyword(s):  
Information Security ◽  
Public Relations ◽  
National Security ◽  
Modern Science ◽  
Legal Regulation ◽  
Human Society ◽  
Analysis And Synthesis ◽  
Basic Approaches ◽  
Definition Of ◽  
Definition Of Information

Due to the process of informatization, systemic changes are taking place, according to which all spheres of activity of state institutions, all segments of society, and each individual are included in the global information space. This determines the need to ensure the reliability and security of information relations, which is achieved in particular through the mechanism of effective and strategic legal regulation. Information security in the conceptual and key legal documents of many states is seen as an important component of national security. New challenges to security and human rights in the field of information relations generate pressing issues that need further scientific study and solution. The article contains a compilation of views available in modern science on the understanding of basic concepts: "information", "information relations", "information security", as well as basic approaches to formulating the definition of information security. Due to the combination of general scientific and special methods of cognition, in particular dialectical, formal-legal, comparative analysis and synthesis, the publication substantiates the importance and specificity of the "security" approach in regulating information relations to achieve information security in the country. This approach is that, providing a legal assessment and, including certain public relations related to the circulation of information in the regulatory sphere, the legislator and other subjects of rule-making together with relevant professionals should pre-conduct a "safe" examination to identify and predicting all possible threats to the information security that may arise or already de facto exist in practice. The results of such expert research should be taken into account when choosing methods and forms of legal regulation of existing and new information relations. Information sphere and its separate elements make it possible to indirect influence on social, economic, political, spiritual and other spheres of life of human society. Therefore, the fact that does not require additional proof is that information security is a guarantee of providing other components of state security and national security as a whole.

Business Model Literature Overview

2014 ◽  
pp. 79-130 ◽  
Author(s):  
Ales Novak
Keyword(s):  
Business Model ◽  
Financial Reporting ◽  
Business Models ◽  
Potential Role ◽  
Financial Instruments ◽  
Business Logic ◽  
Literature Overview ◽  
Ifrs 9 ◽  
Definition Of

The term ?business model' has recently attracted increased attention in the context of financial reporting and was formally introduced into the IFRS literature when IFRS 9 Financial Instruments was published in November 2009. However, IFRS 9 did not fully define the term ‘business model'. Furthermore, the literature on business models is quite diverse. It has been conducted in largely isolated fashion; therefore, no generally accepted definition of ?business model' has emerged. Therefore, a better understanding of the notion itself should be developed before further investigating its potential role within financial reporting. The aim of this paper is to highlight some of the perceived key themes and to identify other bases for grouping/organizing the literature based on business models. The contributions this paper makes to the literature are twofold: first, it complements previous review papers on business models; second, it contains a clear position on the distinction between the notions of the business model and strategy, which many authors identify as a key element in better explaining and communicating the notion of the business model. In this author's opinion, the term ‘strategy' is a dynamic and forward-looking notion, a sort of directional roadmap for future courses of action, whereas, ‘business model' is a more static notion, reflecting the conceptualisation of the company's underlying core business logic. The conclusion contains the author's thoughts on the role of the business model in financial reporting.

Principles of economic security management of institutions of higher education

2019 ◽  
pp. 174-181
Author(s):  
Nataliia Tsymbalenko
Keyword(s):  
Management System ◽  
Semantic Analysis ◽  
Security Management ◽  
Economic Security ◽  
Theoretical Concepts ◽  
Economic Role ◽  
Social Mission ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
The University

The subject of research-theoretical concepts of economic security managementof universities. The purpose of the article. The study of the essence of the economicsecurity management system of the university and the definition of its main tasks,the formulation of principles of economic security management of the university.Methodology. The dialectical method, methods of analysis and synthesis, methodsof structural-logical and semantic analysis were used to study and summarizescientific papers on the research topic. The results of the work. The essence of theuniversity’s economic security management system has been reviewed. The maintasks of the control system have been identified. A definition of the university’seconomic security system has been proposed. Principles of management of economicsecurity of the university have been formulated. These are: scientific andorganizational and social principles. Conclusions. The proposed principles allow totake into account the economic role and social mission of universities in managingeconomic security.

Opportunities for improving the insider laws: A comparative analysis of the practice in the USA and Russia

2020 ◽  
Vol 26 (4) ◽  
pp. 796-814
Author(s):  
E.K. Ovakimyan
Keyword(s):  
Financial Markets ◽  
Insider Trading ◽  
Negative Impact ◽  
Business Environment ◽  
Market Manipulation ◽  
Insider Information ◽  
Analysis And Synthesis ◽  
The Usa ◽  
Legislative Perfection ◽  
Definition Of

Subject. The article examines the laws regulating insider trading. Objectives. The study outlines recommendations for refining Law On Countering the Illegal Use of Insider Information and Market Manipulation and Amendments to Some Legislative Acts of the Russian Federation, № 224-ФЗ of July 27, 2010. Methods. The methodological framework includes a general dialectical method, analysis and synthesis, induction and deductions, and some specific methods, such as comparative and formal logic analysis to specify the definition of insider information, structural logic and functional analysis to improve the mechanism for countering insider trading and market manipulation. Results. We discovered key drawbacks to be addressed so as to improve the business environment in Russia. Although the Russia laws mainly mirror the U.S. laws, they present a more extended list of terms concerning the insider information. I believe the legislative perfection should be continued. Conclusions and Relevance. The study helps apply the findings to outline a new legislative regulation or amend the existing ones, add a new mention on the course of financial markets to students’ books, develop new methods for detecting and countering and improving the existing ones. If all parties to insider relationships use the findings, they will prevent insider trading crimes in financial markets and (or) reduce the negative impact of such crimes on the parties.

Developing capital accounting practices in the integrated reporting system of agricultural organizations

2020 ◽  
Vol 23 (8) ◽  
pp. 906-921
Author(s):  
R.A. Alborov ◽  
S.M. Kontsevaya ◽  
S.V. Kozmenkova
Keyword(s):  
Original Method ◽  
Theory And Practice ◽  
Integrated Reporting ◽  
Governance System ◽  
Analysis And Synthesis ◽  
Agricultural Organizations ◽  
Set Up ◽  
Definition Of ◽  
Methodological Aspects ◽  
Agricultural Organization

Subject. This article deals with the theory-and practice-relevant issues of classification and content definition of different types of capital used as sources of operations financing, and recommendations for developing their accounting in agricultural organizations. Objectives. The article aims to substantiate the organizational and methodological aspects of capital accounting development to generate information on value reserve and creation of value as new in the organization's integrated reporting. The article also aims to define the classification and content of capital types as sources of financing for the organization's activities and develop recommendations for developing the accounting of the availability, increase, reduction or transformation of the relevant types of capital in the organization's business activities. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, analogy, and comparison. The scientific works of domestic specialists and regulations, including the International Standard on Integrated Reporting (IR) are the methodological basis of this work. Results. The article defines conceptual provisions and offers practical recommendations on the set-up and development of capital flow accounting in the corporate governance system of the agricultural organization. It clarifies the classification and economic content of capital as a source of funding for the organization's reproduction activities. The article also offers an original method of accounting for the value reserve (balances) and capital changes. Conclusions and Relevance. The practical application of the developed recommendations for value accounting and capital changes will help generate all the necessary information in the integrated reporting of the agricultural organization to assess its reserves of value, create value as new, economic, environmental, and social efficiency of the organization's activities. The results of the study can be used to develop the theory, methodology and techniques of accounting of capital types as sources of financing of value creation as a result of the agricultural organization's business activities.

New understanding and old myths. On I. Esaulov’s Russian Classics: New Understanding [Russkaya klassika: novoe ponimanie]

2020 ◽  
pp. 178-191
Author(s):  
E. V. Abdullaev
Keyword(s):  
Critical Analysis ◽  
Cultural Context ◽  
Russian Literature ◽  
Eastern Orthodox ◽  
Literary Canon ◽  
Eastern Orthodoxy ◽  
Russian Culture ◽  
Historical Method ◽  
Russian Literary ◽  
Methodological Principles

The article examines methodological principles of studying the Russian literary canon in the cultural context of Eastern Orthodoxy, as demonstrated in I. Esaulov’s book. While acknowledging the importance of the book’s method, the article reviews and criticizes the concepts used by the scholar (the Eastern archetype, the Christmas archetype, the categories of Law and Grace, etc.). In particular, the author challenges the statement that a writer populates his works with archetypes prevailing in his culture (so Eastern Orthodox ones in the case of Russian culture), often against his own religious principles. Also subjected to critical analysis is the thesis about the Easter archetype being more specific to Russian literature, with the Christmas archetype being more typical of Western literature. On the whole, the paper argues that the transhistorical approach declared by the scholar as opposed to the rigorously historical method (M. Gasparov and others) may often lead to strained hypotheses and mythologizing; all in all, it may result in an ahistorical perception of both Eastern Orthodoxy and the literary canon.

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