scholarly journals Genesis of the role of asset in different concepts of balance theories

Author(s):  
Rostyslav Romaniv

Introduction. The history of accounting has always been directly dependent on the needs of users of such information. It was they who formed the queries for the financial statements that formed the basis of the management decision-making process. This historical process has contributed to the emergence of various balance theories. The assets of the company were recorded in the balance sheet for several stakeholder groups. It is the understanding of the dialectic of the formation of such requests that determines the process of displaying the assets of the enterprise. purpose. The purpose of the article is to study the genesis of balance theories and to determine the list of factors that influenced the understanding of the essence of the assets of the enterprise. A historical approach to research allows you to identify trends and predict the formation of approaches to balance in the future. Metods. To achieve this goal, scientific methods were used, both at the empirical and theoretical levels of research. The methods of analysis were used to compare the determination of the essence of static and dynamic balance theories in different scientific calculations. The historical method was used to understand the logic behind the development of these theories. Modeling and abstraction techniques have been used to address different situations related to the display of assets in different theoretical constructs of the balance sheet. Results. The article discusses the development of static and dynamic balance theory in the context of the doctrines of different scientists and gives a critical analysis of the trade- offs. The dominant influence of conflicting interests of different groups of users of accounting information on the formation of variants of dynamic and static balances is proved. For the first time, the peculiarities of reflecting assets in general and intangible in particular, within the legal and economic concepts of the theories under study are identified. The risks that compromise approaches to forming the domestic balance are identified and the ways of overcoming them are identified. Discussion. In order to increase the level of objectivity and materiality of the asset information presented in the financial statements, it is necessary to search for trade-offs between legal and economic concepts within separate balance theories. Studies have shown that attempts to synthesize the balance theories themselves and to bring them together into a single accounting document run into claims from users who have different interests. Consideration of issues regarding the priority of forming a balance sheet for the benefit of stakeholders allows to state the necessity of reporting on a specific purpose: solvency, investment attractiveness, etc.

2021 ◽  
Vol 2 (1) ◽  
pp. 29-40
Author(s):  
Sri Wahjuni Latifah ◽  
Ahmad Waluya Jati ◽  
Agustin Dwi Haryanti

            Ipteks for the community on the CV.Agro Citra Abadi Batu with the aim of helping partners in order to have a reliable accounting information systems that can provide important information, accurate and timely, so that owners and parties concerned can analyze and take the right decision. Problems of the partners is not yet able to evaluate his performance for not having a system of accounting information to make financial statements.          The purpose of this activity is to improve the understanding and knowledge of human resources. The lasting company has to information system of accounting and financial reporting. Besides helping partners in designing the accounting  system in accordance with the conditions of the partners.          Method to  solving the problem: advising system of accounting information based SAK EMKM, discussing, accounting software design,and implementation of accounting software.The results of these activities shows that there is an increased understanding and ability of partners in the field of accounting. Partners can understand and apply the concept of entity references  separation of business transactions with private transactions. Proven partners may draw up financial statements, can use the financial statements as the basis for evaluation of performance and can use for materials management decision-making


2005 ◽  
Vol 62 (3) ◽  
pp. 397-404 ◽  
Author(s):  
Simon Jennings ◽  
Nicholas K. Dulvy

Abstract Size-based community and ecosystem metrics, such as mean body mass and the slopes of size spectra, have been proposed as indicators to support the Ecosystem Approach to Fisheries Management (EAFM). These metrics show relatively consistent responses to size-selective exploitation, and “unexploited” indicator reference points may be predicted with models of size-structured foodwebs. Whereas unexploited reference points provide a baseline for assessing the relative magnitude of fishing impacts, target or limit reference points are needed to guide management. Values for target or limit reference points are difficult to justify on scientific grounds. However, given that fishing impacts in most ecosystems need to be reduced to meet the objectives of the EAFM, we argue that reference directions provide alternative medium-term management targets. We show that the power of surveys to detect trends consistent with reference directions depends on the range of body size classes included in the analysis. Selection of different size ranges will weight metrics to respond to the release of small fish from predation, the depletion of larger individuals as a consequence of exploitation, or both. Such weightings may not be consistent over time, because the differential vulnerability of larger species, within-population changes, predator–prey relationships, and the effects of competition depend on contemporary rates of fishing mortality and the history of exploitation. The power of the surveys investigated is poor on time scales of less than 5–10 years. Therefore, size-based indicators provide better support for medium-term, rather than year-on-year, management decision making.


2011 ◽  
Vol 85 (11) ◽  
pp. 535-536 ◽  
Author(s):  
Mervyn E. King

85E JAARGANG NOVEMBER 535 Thema The history of accountancy establishes that changes to reporting standards and practices occurred as a result of global events or crises. It was said that one of the causes of the Great Depression of the 1930s was the value of assets on the basis of mark to market. This type of valuation was consequently abandoned in some jurisdictions, but was retained in others. The great depression also resulted in the implementation of generally accepted standards of accounting in the United States. It also led to stock issues as a leading method of financing expansion. As stockholders, rather than bankers, became the primary audience of financial statements, the income statement began to take centre stage over the balance sheet. Other factors, such as income taxation and cost accounting, shifted the focus to revenue and profit.


1982 ◽  
Vol 14 (9-11) ◽  
pp. 1095-1107 ◽  
Author(s):  
Thomas O. Barnwell ◽  
Peter A. Krenkel

The use of water quality models in three management contexts is described: screening, planning, and design. Screening models are illustrated by describing a methodology applicable to large areas of land and another applied to a large number of chemicals. The application of models in a planning context is illustrated by a local planning agency's use in developing nonpoint source control strategies and by the federal government's use in assessing potential exposure to a pesticide. Development of design criteria is illustrated by summarizing the long history of model use to develop effluent limits in the Holston River basin (Tennessee).


2021 ◽  
Vol 28 (1) ◽  
pp. 92-104
Author(s):  
E. S. Zavarina

The article is dedicated to the anniversary of the Russian Geographical Society (RGS), primarily to the interaction between geography and statistics. The author examined in detail the evolution and stages of this interaction, noting that since its foundation, despite all the political storms, the Society has not ceased its activities, preserved continuity and traditions established by its founders.The article opens with the analysis of the historical background and economic prerequisites for the foundation of geographical societies worldwide. The author gives a detailed account of the founding history of the Russian Geographical Society (following in the footsteps of France, Germany and England), focusing on trials and tribulations that accompanied the foundation and naming of the Society. The author provides biographical information on statesmen and scholars who are founders and organizers of the RGS, describes the functions specified in the Charter. One of the four branches in the structure of the RGS was the department «Statistics», which allowed the author in the following sections to consider the interaction between statistics and geography.A separate section of the article addresses the historical relationship between geography and statistics, which has resulted in the development of a methodological and analytical tool for management decision-making on social and economic development of countries and regions. The article also describes a new direction of scientific activity in the world «Regional science», combining a multitude of sciences into its research, including statistics, economic geography and demography. In conclusion, in the twentieth century, statistics and geography were within the same scientific discipline, complementing and enriching one another and giving an impetus to social development.The article concludes with information on the celebration of the 175th anniversary of the Russian Geographical Society in the Russian Federation and prospects for the development of a modern public organization.


2016 ◽  
Vol 46 (6) ◽  
pp. 832-843 ◽  
Author(s):  
Lucas A. Wells ◽  
Woodam Chung ◽  
Nathaniel M. Anderson ◽  
John S. Hogland

Growing demand for bioenergy, biofuels, and bioproducts has increased interests in the utilization of biomass residues from forest treatments as feedstock. In areas with limited history of industrial biomass utilization, uncertainties in the quantity, distribution, and cost of biomass production and logistics can hinder the development of new bio-based industries. This paper introduces a new methodology to quantify and spatially describe delivered feedstock volumes and costs across landscapes of arbitrary size in ways that characterize operational and annual management decision-making. Using National Agricultural Imagery Program (NAIP) imagery, the forest is segmented into operational-level treatment units. A remote sensing model based on NAIP imagery and Forest Inventory and Analysis plot data are used to attribute treatment units with stand-level estimates of basal area, tree density, aboveground biomass, and quadratic mean diameter. These methods are applied to a study site in southwestern Colorado to assess the quantity and distribution of treatment residue for use in bioenergy production. Results from the case study demonstrate how this generalized approach can be used in the analysis and decision-making process when establishing new bioenergy industries that use forest residue as feedstock.


Auditor ◽  
2017 ◽  
Vol 3 (4) ◽  
pp. 53-56
Author(s):  
Черкай ◽  
A. Cherkay

The paper considers an example of the construction of a single static and dynamic balance sheet for solving the problems posed in the Conceptual Basis Financial Statements.


2012 ◽  
Vol 31 (3pt3) ◽  
pp. 1235-1244 ◽  
Author(s):  
Maryam Booshehrian ◽  
Torsten Möller ◽  
Randall M. Peterman ◽  
Tamara Munzner

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