The Social Psychology of Cryptocurrency

2020 ◽  
Vol 10 (2) ◽  
pp. 1-12
Author(s):  
Mineo Tsuji
Keyword(s):  
Social Psychology ◽  
Information Needs ◽  
Financial Statements ◽  
Fair Value ◽  
Intangible Asset ◽  
The Social ◽  
New Type ◽  
Accounting Rules ◽  
Definition Of

Regarding accounting for holdings of cryptocurrencies, following the ASBJ's PITF 38 in March 2018, the IFRS Interpretations Committee finalized Agenda Paper 12: Holdings of Cryptocurrencies in June 2019. However, despite PITF 38 regarding cryptocurrencies as a new type of asset in developing a new standard, Agenda Paper No. 12 uses existing IFRS, which describes that the holdings of cryptocurrencies for sale in the ordinary course of business will meet the definition of inventories under IAS 2 and as such be measured at fair value. However, if IAS 2 is not applicable, IAS 38 will apply, and cryptocurrencies will then meet the definition of an intangible asset. As a rule, financial statements should reflect the economic circumstances resulting from the psychology of cryptocurrency users. To clarify what is in users' minds, from May to June 2019, concerning the holding of cryptocurrencies, a questionnaire was administered in Japan. The results show whether, under the new accounting rules, users know their minds or respond to their information needs.

DEFINITION OF THE ELITE QUALITY INDEX AS A NEW TYPE OF THE SOCIAL RESEARCH

2021 ◽  
Vol 4 ◽  
pp. 5-10
Author(s):  
S. FURS ◽  
◽  
A. FEDOSEEV ◽  
Keyword(s):  
Interdisciplinary Research ◽  
Quality Index ◽  
Social Research ◽  
International Study ◽  
Sharp Change ◽  
The Social ◽  
Distribution Of Resources ◽  
Long Time ◽  
New Type ◽  
Definition Of

The article is devoted to the consideration of such an object of interdisciplinary research as the elite, namely, the latest trends in its study. It is shown that the consideration of this phenomenon has been going on for a long time, but now there is a sharp change in the focus of research – a new methodology is being developed. This is due to the fact that the axiom taken is the provision of a significant influence of the elite not only on the distribution of resources (economic, political, administrative) but also on the development (or recession) of the nation as a whole. The article presents a detailed analysis of the methodology for measuring the elite quality index which formed the basis for an international study conducted in 2020.

scholarly journals Language in social reproduction: Sociolinguistics and sociosemiotics

2009 ◽  
Vol 37 (1/2) ◽  
pp. 43-81
Author(s):  
Patrizia Calefato
Keyword(s):  
Social Reproduction ◽  
Social Dimension ◽  
The Social ◽  
The Sixties ◽  
Roman Jakobson ◽  
New Type ◽  
General Linguistics ◽  
Definition Of ◽  
The Relationship

This paper focuses on the semiotic foundations of sociolinguistics. Starting from the definition of “sociolinguistics” given by the philosopher Adam Schaff, the paper examines in particular the notion of “critical sociolinguistics” as theorized by the Italian semiotician Ferruccio Rossi-Landi. The basis of the social dimension of language are to be found in what Rossi-Landi calls “social reproduction” which regards both verbal and non-verbal signs. Saussure’s notion of langue can be considered in this way, with reference not only to his Course of General Linguistics, but also to his Harvard Manuscripts.The paper goes on trying also to understand Roland Barthes’s provocative definition of semiology as a part of linguistics (and not vice-versa) as well as developing the notion of communication-production in this perspective. Some articles of Roman Jakobson of the sixties allow us to reflect in a manner which we now call “socio-semiotic” on the processes of transformation of the “organic” signs into signs of a new type, which articulate the relationship between organic and instrumental. In this sense, socio-linguistics is intended as being sociosemiotics, without prejudice to the fact that the reference area must be human, since semiotics also has the prerogative of referring to the world of non-human vital signs.Socio-linguistics as socio-semiotics assumes the role of a “frontier” science, in the dual sense that it is not only on the border between science of language and the anthropological and social sciences, but also that it can be constructed in a movement of continual “crossing frontiers” and of “contamination” between languages and disciplinary environments.

scholarly journals ФОРМУВАННЯ ОБЛІКОВОЇ ПОЛІТИКИ ЗА ПРИНЦИПОМ БЕЗПЕРЕРВНОСТІ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

2021 ◽  
pp. 74-81
Author(s):  
Олена Сергіївна Юрченко
Keyword(s):  
Financial Reporting ◽  
Information Needs ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fair Value ◽  
The Real ◽  
Real Value ◽  
The Impact ◽  
Accounting Policy

Formulation of the problem. Based on the study, the prerequisites, features and components of the formation of accounting policies in the context of business continuity are revealed. The purpose of the article is to substantiate the theoretical and methodological and organizational provisions of accounting policy formation in the context of the implementation of the concept of continuity. The object of research is the process of formation of accounting policy and its impact on the quality of corporate financial reporting information. Methods used in the study: scientific knowledge, method of generalization, comparison, logical - meaningful, methods of induction and deduction. The main hypothesis is that the formation of accounting policies aimed at determining the regulations of accounting and reporting from the standpoint of reflecting complete and reliable information about the real value of assets and liabilities will help reconcile the interests of all stakeholders. Presenting main material. The article identifies the prerequisites, directions and elements of the formation of accounting policies on the principle of continuity of enterprises. Provisions on the development of theoretical and methodological foundations for the formation of accounting policies of enterprises on the basis of risk-oriented approach are revealed. The necessity of valuation of assets and liabilities according to the criteria: fair, discounted and market value of enterprises is substantiated and the methodological support of valuation of financial instruments in accounting is revealed. Originality and practical significance are proposals for the formation of methodological and organizational support and recommendations for the measurement of assets and liabilities at fair value in order to improve the quality of financial statements. Research findings. The formation of accounting policy in the context of the principle of continuity is based on the requirements of International Accounting Standards and National Accounting Standards and depends on the needs of management, methods and techniques of accounting. In the process of developing an accounting policy, it is necessary to take into account the information needs of various stakeholders to disclose information in corporate financial statements. The introduction of theoretical and methodological provisions for the formation of elements of accounting policy on the principle of continuity will meet the information needs of different users, improve the quality of financial reporting and assess the impact of accounting policies on the real value of enterprises in the future.

scholarly journals Methodological Principles of the Accounting for Intangible Assets from the View of National and International Standards

2018 ◽  
Vol 83 (4) ◽  
pp. 111-120
Author(s):  
I. M. Dmitrenko ◽  
R. O. Kostyrko ◽  
V. P. Bondar
Keyword(s):  
Comparative Analysis ◽  
Intangible Assets ◽  
Fair Value ◽  
International Standards ◽  
Intangible Asset ◽  
Principles Of Accounting ◽  
Methodological Principles ◽  
Definition Of ◽  
The Impact ◽  
To Receive

The article defines the basic accounting items that determine the impact on the complex of methodological principles of accounting and reporting generalization of information about intangible assets. The complex of basic accounting positions for intangible assets is proposed in the following composition: definition of the object of accounting; method of identification; response to goodwill; how to receive and how to pay; the criteria for recognizing the asset is intrinsic; method of initial assessment; revaluation model; response to impairment; conditions for the choice and application of methods of accrual of depreciation; directions of disclosure. The key methodological principles of accounting for intangible assets are systematized on the basis of a comparative analysis of the provisions of national and international standards. As a result of the comparative analysis, both conceptually similar principles and those that are characterized by significant differences are established. In particular, this applies to: the ways of obtaining and payment of the intangible assets, for which the IAS does not provide for the free receipt and payment of an intangible asset to the authorized capital of the enterprise, which emphasizes the nature of such assets in view of the obligation to receive future economic benefits; the definition of the value of internally generated goodwill is precisely in IAS, which contributes to a reasonable separation from the value of its own intangible assets in the event of the merger of enterprises; the initial valuation of the intangible assets, for which IAS prioritizes the valuation at cost rather than fair value, as defined by National Accounting Standards, due to the dependence of the usually unpopular phenomenon - the existence of an active market for such assets; the variability of the choice of depreciation methods for the intangible assets, for which IAS offers more opportunities to take into account the specifics of the use of these objects during the formation of depreciation costs; directions of disclosure of  the intangible assets information in the notes to the financial statements, which are clearly defined in the IAS. Comments on the conditions for the implementation of the requirements of national and international standards for the accounting of intangible assets at the level of economic entities from the point of view of the established differences and their consequences are given. It is proved that a much higher level of transparency of information about intangible assets is provided in the case of accounting and financial reporting by entities in accordance with the requirements of IAS and IFRS.

scholarly journals Cryptocurrency as an object of accounting and a source of economic benefits

2020 ◽  
pp. 238-251
Author(s):  
Yaroslav Krupka ◽  
Volodymyr Okrenets
Keyword(s):  
Financial Statements ◽  
Economic Benefits ◽  
Intangible Asset ◽  
Information Base ◽  
Accounting Practice ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
Specification Analysis ◽  
Scientific Achievements

Introduction. Cryptocurrency and related activities in Ukraine are not regulated by specialized law. Transactions with currency «crupto» are increasingly used in the accounting practice of domestic enterprises. The correctness of an accounting of such transactions is influence on actuality of the financial statements, the completeness of the taxes payment and the amount of income and profits of enterprises. The main aim is to analyze the peculiarities of the formation and movement of cryptocurrency, its recognition as an object of accounting, justification for further accounting evaluation and impact on performance. Methods. Methods observation, comparison, analogy, grouping and classification, abstraction and specification, analysis and synthesis, tabular and structural-logical methods are used. The information base of the research is the scientific achievements of domestic and foreign scientists and specialists, own experience and observations. Results. The definition of cryptocurrency as an object of accounting and a source of economic benefits is considered. The possibilities and advantages of cryptocurrency using in different spheres of economy are determined and systematized. The role and significance of cryptocurrency with the functions of money are compared. The possibility of classifying cryptocurrency as a certain type of enterprise assets in accordance with IAS and UAS (P(S)BO) is analyzed. The peculiarities of valuation and accounting of cryptocurrency as an intangible asset are substantiated. The problems of taxation of cryptocurrency transactions are identified and certain solutions are proposed until the regulatory settlement of this issue.

scholarly journals The Dynamics of the Romanian Financial Reporting

2013 ◽  
Vol 60 (1) ◽  
pp. 107-125 ◽  
Author(s):  
Ramona Lapteş ◽  
Adriana Florina Popa
Keyword(s):  
Financial Reporting ◽  
Reporting System ◽  
Supply And Demand ◽  
Implementation Process ◽  
Financial Statements ◽  
Communication Process ◽  
Financial Communication ◽  
The Social ◽  
Accounting Rules ◽  
The Individual

Abstract Accounting is the social science that developed and constantly improved in order to meet the information needed for each stage of the society evolution. In its turn, the financial reporting system was frequently reconsidered in order to harmonize the supply and demand for accounting information. The main objective of this study is to create a fresco of the financial reporting system in Romania, during the last two decades, which is intended to highlight the advantages and limitations of different accounting rules with direct impact on the financial communication process. The present situation demonstrates that the National strategy for improving the financial reporting of private economic entities, mostly based on drafting the individual annual financial statements of public interest entities in accordance with IFRS requirements, encountered certain difficulties in the implementation process.

The Inadequate Information Model of Spanish Universities: The Relevance of Intellectual Capital Disclosure

2013 ◽  
Vol 12 (03) ◽  
pp. 1350022
Author(s):  
Yolanda Ramírez Córcoles
Keyword(s):  
Intellectual Capital ◽  
Information Needs ◽  
Public Universities ◽  
Financial Statements ◽  
Information Model ◽  
Current Accounting ◽  
Inadequate Information ◽  
The Social ◽  
Spanish Universities ◽  
Spanish Public Universities

The main aim of this study is to demonstrate how important it is for Spanish public universities to provide information on their intellectual capital in order to satisfy their users' information needs. To this end, we analysed the opinion held by the members of the Social Councils regarding the need for Spanish public universities to publish information on their intellectual capital when presenting economic, financial and budgetary information. The results of this research show extensive criticism of the current accounting information model used by public universities in Spain. They also demonstrate a widespread interest in universities including information on their intellectual capital with a view to increasing the relevance of the current university financial statements.

Measurement in Financial Reporting: The Need for Concepts

2013 ◽  
Vol 28 (2) ◽  
pp. 331-352 ◽  
Author(s):  
Mary E. Barth
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Fair Value ◽  
Historical Cost ◽  
Accounting Measurement ◽  
Starting Point ◽  
Subsequent Measurement ◽  
Alternative Measurement ◽  
Definition Of ◽  
Value Measurement

SYNOPSIS The Conceptual Framework neither specifies the objective or definition of accounting measurement, nor provides a conceptual basis for choosing among alternative measurement bases. This paper offers a starting point for developing measurement concepts based on existing Framework concepts, including the objective of financial reporting, the qualitative characteristics of useful financial information, and the definitions of assets and liabilities. The paper focuses on subsequent measurement of individual assets and liabilities and concludes that fair value measurement is more consistent with existing concepts than either modified or unmodified historical cost. Although unmodified historical cost is consistent with some concepts, modified historical cost—which is widely used today—largely is not. Also, aggregate amounts, such as total assets and total liabilities based on modified or unmodified historical cost, lack meaning. Because financial statements include such aggregate amounts and changes in amounts of individual assets and liabilities determine comprehensive income, measurement concepts also need to contemplate these measurements.

scholarly journals O papel do sotaque nas relações intergrupais: apresentação de uma área de pesquisa

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Luana Elayne Cunha Souza ◽  
Leoncio Camino ◽  
Tiago Jessé Souza Lima ◽  
Ana Beatriz Gomes Fontenele
Keyword(s):  
Social Psychology ◽  
Social Identity ◽  
Intergroup Relations ◽  
Minority Groups ◽  
Social Categorization ◽  
Social Contexts ◽  
Standard Language ◽  
The Social ◽  
Per Se ◽  
Definition Of

RESUMO: O presente artigo apresenta uma revisão teórica sobre o estudo do sotaque e sua influência nas relações intergrupais dentro da Psicologia Social. Nesse sentido, analisamos a definição de sotaque e sua centralidade já nos primeiros anos de vida, discutimos sobre o mito de uma língua padrão e apresentamos as principais metodologias no estudo do sotaque.  Além disso, analisamos o processo de avaliação dos sotaques, evidenciando a importância que eles têm para a identidade social dos indivíduos, para desencadear o processo de categorização social e formação de estereótipos e, consequentemente, na discriminação em diversos contextos sociais contra falantes de sotaques considerados fora do padrão. Finalmente, analisamos diferentes interpretações acerca da atribuição de valor negativo a falantes de sotaques considerados fora do padrão e propomos que essa avaliação negativa do sotaque funciona como uma justificação aparentemente neutra utilizada por indivíduos preconceituosos para discriminar falantes de sotaques não padrão, ou seja, os membros de grupos minoritários. Deste modo, defendemos que o estigma do sotaque per se não leva à discriminação, isso só vai ocorrer naqueles indivíduos que já tenham uma representação negativa do grupo alvo.Palavras-chave: sotaque; relações intergrupais; preconceito; discriminação; legitimação.ABSTRACT: This article presents a theoretical review on the study of the accent and its influence on intergroup relations within Social Psychology. In this sense, we analyze the definition of an accent and its centrality already in the first years of life, we discuss about the myth of a standard language and present the main methodologies in the study of the accent. In addition, we analyze the process of assessment of accents, highlighting the importance its have for the social identity of individuals, to trigger the process of social categorization and stereotyping and, consequently, discrimination in various social contexts against speakers of accents considered non-standard. Finally, we analyze different interpretations of negative evaluations of speakers of accents considered non-standard and propose that this negative assessment of accent works as a seemingly neutral justification used by prejudiced individuals to discriminate non-standard accent speakers, that is, the minority groups. In this way, we argue that the accent stigma per se does not lead to discrimination, this will only occur in those individuals who already have a negative representation of the target group.Keywords: accent; intergroup relations; prejudice; discrimination; legitimacy.

scholarly journals PLANNING AND STAGES OF AUDIT OF INTANGIBLE ASSETS OF THE ENTERPRISE

2021 ◽  
Author(s):  
Olena Diadiun
Keyword(s):  
Sustainable Development ◽  
Intangible Assets ◽  
Financial Statements ◽  
Intangible Asset ◽  
Audit Process ◽  
Audit Planning ◽  
Time Formalism ◽  
The Difference ◽  
Audit Strategy ◽  
Definition Of

The article has examined the essence of the definition of «planning» and «audit planning». The place and importance of planning in the audit process are considered: from the standpoint of ISA and the approaches of domestic scientists, as well as in the context of the audit of intangible assets. The key requirements of ISA 300 «Planning an Audit of Financial Statements» and the possibility of their application in the audit of intangible assets are analyzed. Scientific approaches to determining the stages of audit of intangible assets are studied. As a result of the study, the stages of audit of intangible assets were identified through the projection of the general stages of the audit: preparative, intermediate, physical inspection, audit of financial statement line items, final. It is proposed to consider the audit of intangible assets from two positions: the audit of financial statements and the audit of sustainable development. Emphasis on the importance of the transition to a sustainable development audit, which also includes confirmation of non-financial indicators, is placed. The algorithm of planning the audit of intangible assets in the conditions of sustainable development is determined. The difference between the purpose and objectives of the audit of intangible assets in terms of traditional audit and audit in terms of sustainable development is demonstrated. It is proved that the accents in the development of the audit strategy and detailed plan will depend on the chosen goals and objectives. The main objects of control in the audit of intangible assets are identified. The importance of legal issues (especially protection of intellectual property rights) in the audit of intangible assets and the need for staff with appropriate qualifications is underscored. The audit strategy and plan are considered as elements of documentary evidence of the audit. Factors that slow down the implementation of the audit of sustainable development are identified. The relevance of the concept of «intangible asset audit program» is considered. It is proven that a detailed audit plan for intangible assets should take into account specific procedures, taking into account the nature of intangible assets. At the same time, formalism in drawing up a plan is unacceptable. The consistent list of audit procedures for formation of strategy and plan of audit of intangible assets in the conditions of sustainable development is outlined. It is proved that audit in the conditions of sustainable development expands the list of procedures.

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