scholarly journals The impact of the IASB project ‘Better communication in financial reporting’ on financial statements – selected issues

2021 ◽  
Vol 45 (4) ◽  
pp. 49-76
Author(s):  
Mariusz Karwowski
Keyword(s):  
Performance Measures ◽  
Financial Reporting ◽  
Financial Statements ◽  
The Other ◽  
Current State ◽  
The One ◽  
The Impact ◽  
Infor Mation ◽  
Judg Ments

Purpose: The purpose of the article is to indicate the possible impact of the IASB project ‘Better communication in financial reporting’ on the presentation and disclosure of infor-mation in financial statements. Methodology/approach: On the one hand, the current state is presented (the basis was the project ‘Better communication in financial reporting’); on the other hand, value judg-ments were formulated regarding the proposed changes. The empirical study, which was based on content analysis, covered entities included in the WIG30. Findings: ‘Better communication in financial reporting’, in particular, IFRS X, will pri-marily affect the choice of the classification of expenses in the operating category of the profit or loss statement, as well as disclosure of management performance measures. Originality/value: The indication of the possible impact of the project ‘Better communication in financial reporting’ on the presentation and disclosure of information in the financial statements, which is unexplored so far. Keywords: primary financial statements, presentation, notes, disclosure, taxonomy, IFRS.

Measuring the impact of health interventions on mortality in developing countries: why bother?

1989 ◽  
Vol 21 (S10) ◽  
pp. 69-78 ◽  
Author(s):  
Wendy Graham
Keyword(s):  
Developing Countries ◽  
Child Mortality ◽  
Health Interventions ◽  
The Other ◽  
Allocation Of Resources ◽  
Ample Evidence ◽  
Current State ◽  
Donor Agencies ◽  
The One ◽  
The Impact

Measuring the mortality impact of health interventions is not straightforward; there is now ample evidence of this. So why bother? Clearly, the utility, sensibility and feasibility of measuring the mortality impact of health interventions depend on many factors, which makes it difficult to offer simple prescriptions. The failure of those demanding measurement to appreciate this has led, on the one hand, to the proliferation of largely unsubstantiated claims on the achievements of health interventions and, on the other hand, to disillusionment about the prospects of demonstrating any impact on mortality. It is not difficult to account for the complexity of this area nor the current state of uncertainty. Progress has largely reflected developments in its three components—mortality measurement, health research and programme evaluation. It is thus not surprising to find the almost exclusive emphasis on measuring impact on infant and child mortality; in developing countries, child health is given a high priority in the allocation of resources by governments and donor agencies, and the techniques for estimating child mortality are generally more advanced.

scholarly journals European Fight Books 1305-1630: Classification, typology and comparison between manuscripts and prints

2020 ◽  
Vol 8 (1) ◽  
pp. 5-24
Author(s):  
Daniel Jaquet
Keyword(s):  
Scientific Investigation ◽  
The Other ◽  
Bibliometric Study ◽  
Primary Sources ◽  
Printing Technology ◽  
Production Of Knowledge ◽  
The One ◽  
The Impact

No bibliometric or analytic studies of the fight books have been conducted and few reference publications offer analyses of the genre as a whole. Moreover, the existing bibliographies all have their own limitations and do not allow for an investigation of the larger corpus. This contribution applies a typology developed by the author to the corpus of those fight books created between 1305 and 1630, for a total of 187 sources (manuscript and print). It also updates the bibliography published in 2016 for the same chronological framework. The author’s typology allows for a study, based on objective criteria, of the corpus and the genre alike. It analyses the impact of the development of printing technology on the production of knowledge about the art of fighting, as well as the main characteristics of the fight book genre. The limits of any bibliometric study and implementation of a typology are due, on the one hand, to the conservation of the primary sources compared to the documented corpus, and on the other to the extent of scientific investigation conducted into each element. Such limits are flagged and discussed in order to offer a proper classification of the fight books’ production prior to the Thirty Years War, where major changes affected books about fighting in Europe.

scholarly journals The Consequences of “Options” in the Directive 2013/34/Eu of the European Parliament and of the Council on the Financial Statements

2017 ◽  
Vol 65 (4) ◽  
pp. 1349-1357
Author(s):  
Eva Hýblová ◽  
Alena Kolčavová
Keyword(s):  
European Union ◽  
Financial Reporting ◽  
Financial Statements ◽  
European Parliament ◽  
The Other ◽  
Financial Statement ◽  
The European Union ◽  
Consolidated Financial Statements ◽  
Other Hand ◽  
The One

Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as “permit or require”. On the one hand, these differing ways can facilitate application of the Directive in national legislations; on the other hand, they can significantly reduce the comparability of information published in financial statements. The aim of the paper is to verify the relation between the options to be chosen and the variability of the resulting values of the financial statement items. Based on the findings, the results are evaluated in relation to the informative function of financial reporting.

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.

The Development of Agritourism in the Podkarpackie Voivodeship in the Light of International and National Conditions

2017 ◽  
Vol 13 ◽  
pp. 244-261
Author(s):  
Mariola Tracz ◽  
Małgorzata Bajgier-Kowalska ◽  
Radosław Uliszak
Keyword(s):  
Development Strategy ◽  
Current State ◽  
Central Statistical ◽  
Central Statistical Office ◽  
Tourism Resources ◽  
The One ◽  
The Impact ◽  
District Offices ◽  
Socio Economic Factors

Podkarpackie Voivodeship is one of the regions of Poland in which the number of agritourism entities is very high. Therefore tourism plays a significant role in its development strategy. The aim of the paper is to identify the current state of agritourism and the changes that have occurred in the region in the years 2000–2016. Specific objectives are to determine the distribution of agritourism farms and their offer, together with a comprehensive analysis of the environmental and socio-economic factors, as well as the impact of the Slovak-Ukrainian border. The report was developed on the statistical materials from the Polish Central Statistical Office, Podkarpackie Agricultural Advisory Centre in Boguchwała and data collected from municipalities and district offices that is published on their websites, as well as through interviews with 100 owners of agritourism farms in the Podkarpackie Voivodeship. The research has shown, on the one hand, the decline in the number of farms in the region and, on the other hand, the increase in the diversity of the tourist offer of these entities. Distribution of agritourism farms is closely linked to the attractiveness of natural environment and quality of secondary tourism resources. Traditional agritourism has not yet fully used its countryside, as well as cross-border advantages of its location.

IFRS IMPLEMENTATION AS ONE OF THE FACTORS FOR IMPROVING THE INVESTMENT CLIMATE IN UKRAINE

2017 ◽  
Author(s):  
Kateryna Sova ◽  
◽  
Natalia Yatsenko ◽  
Denys Zagirniak ◽  
◽  
...  
Keyword(s):  
Financial Reporting ◽  
Direct Investment ◽  
Financial Statements ◽  
International Standards ◽  
Investment Climate ◽  
The European Union ◽  
Economic Activities ◽  
Financial Reporting Standards ◽  
Almost All ◽  
The Impact

The article is devoted to the study of the impact of the introduction of International Financial Reporting Standards (IFRS) on changes in the investment climate in Ukraine. The relevance of the topic is that improving the practice of applying IFRS as a tool for exchanging financial information is one of the key conditions for improving the investment climate in Ukraine. The authors have created the generalized scheme that illustrates the chronological list of enterprises that are required by law to prepare financial statements in accordance with IFRS. It was noted that in 2018, in accordance with Part 2 of Article 12 of the law on accounting and financial reporting in Ukraine and resolution of the Cabinet of Ministers of Ukraine No. 547 from 11.07.2018, the criteria of enterprises that are required to prepare financial statements in accordance with IFRS were updated. This step significantly increased the level of application of international standards due to the adoption of such a decision at the legislative level. The dynamics of the number of IFRS enterprises in Ukraine was analyzed. The analysis showed that over the past three years, the number of almost all enterprises that must apply international standards has been growing. The advantages of using IFRS for different users of financial statements were determined. It was determined that the priority users of IFRS financial statements are investors. At the same time, it was noted that the main advantage for other users of financial statements prepared in accordance with international standards is the improvement of the investment climate. The dynamics of the Investment Attractiveness Index of Ukraine based on the Likert scale in the period from 2016 to 2020 was analyzed. The direct investment receipts to Ukraine from the European Union countries were studied. The dynamics of direct investment in the Ukrainian economy was analyzed for two types of economic activities that should form financial statements in accordance with IFRS, namely, the extractive industry and quarrying, as well as financial and insurance activities.

Somatoform disorders: diseases of the civilization

2020 ◽  
pp. 25-30
Author(s):  
I. Kukhtevich
Keyword(s):  
Health Professionals ◽  
Somatoform Disorders ◽  
Neuropsychiatric Disorders ◽  
The Other ◽  
Significant Part ◽  
Organic Basis ◽  
Autonomic Disorders ◽  
The One ◽  
Somatic Diseases

Functional autonomic disorders occupy a significant part in the practice of neurologists and professionals of other specialties as well. However, there is no generally accepted classification of such disorders. In this paper the authors tried to show that functional autonomic pathology corresponds to the concept of somatoform disorders combining syndromes manifested by visceral, borderline psychopathological, neurological symptoms that do not have an organic basis. The relevance of the problem of somatoform disorders is that on the one hand many health professionals are not familiar enough with manifestations of borderline neuropsychiatric disorders, often forming functional autonomic disorders, and on the other hand they overestimate somatoform symptoms that are similar to somatic diseases.

Laughter on the Fringes

2019 ◽  
Author(s):  
Anna Peterson
Keyword(s):  
The Other ◽  
Literary Canon ◽  
Autobiographical Writing ◽  
Treasure Trove ◽  
Old Comedy ◽  
Other Hand ◽  
Aggressive Humor ◽  
The One ◽  
The Individual ◽  
The Impact

This book examines the impact that Athenian Old Comedy had on Greek writers of the Imperial era. It is generally acknowledged that Imperial-era Greeks responded to Athenian Old Comedy in one of two ways: either as a treasure trove of Atticisms, or as a genre defined by and repudiated for its aggressive humor. Worthy of further consideration, however, is how both approaches, and particularly the latter one that relegated Old Comedy to the fringes of the literary canon, led authors to engage with the ironic and self-reflexive humor of Aristophanes, Eupolis, and Cratinus. Authors ranging from serious moralizers (Plutarch and Aelius Aristides) to comic writers in their own right (Lucian, Alciphron), to other figures not often associated with Old Comedy (Libanius) adopted aspects of the genre to negotiate power struggles, facilitate literary and sophistic rivalries, and provide a model for autobiographical writing. To varying degrees, these writers wove recognizable features of the genre (e.g., the parabasis, its agonistic language, the stage biographies of the individual poets) into their writings. The image of Old Comedy that emerges from this time is that of a genre in transition. It was, on the one hand, with the exception of Aristophanes’s extant plays, on the verge of being almost completely lost; on the other hand, its reputation and several of its most characteristic elements were being renegotiated and reinvented.

scholarly journals Statutory audit in Slovakia – significant phenomenon of global European changes

2020 ◽  
Vol 74 ◽  
pp. 06006
Author(s):  
Denisa Domaracká ◽  
Veronika Kňažková
Keyword(s):  
Financial Reporting ◽  
Global Economy ◽  
Financial Statements ◽  
Legislative Regulation ◽  
Significant Phenomenon ◽  
The Subject ◽  
The Impact ◽  
Regulation Changes ◽  
Audit Performance

The changing global economy environment also affected the area of statutory audit. Nowadays, statutory audit faces the significant changes not only because of the processes of digitization and automation in accounting and auditing, but because of increased and tightened legislative regulation, too. The most important aspects of financial reporting and auditing are subject to EU Regulations and EU Directives. For this reason, the issue of legislative regulation changes in field of statutory audit in Slovakia has become the subject of our article. Currently, the proposal of amending and supplementing Act. No 431/2002 Coll. on Accounting, as amended underwent an interdepartmental comment procedure. The proposal includes the changes on requirements for statutory audit. This article examines the current proposal to change (mainly increase) the conditions for performing the mandatory statutory audit of financial statements in Slovak audit environment. Our goal is to clarify the reasons and implications behind the changes of Slovak legislation as well as the impact of these changes on audit performance in Slovakia. We believe conducting statutory audits in accordance with the applicable legislation accepted and implemented at international European level can contribute to transparency and improve the quality of audit performance. In order to achieve the goal, it was necessary to choose a purposeful work methodology and research methods.

Summary of the current state of the pathogenesis of glaucoma

1927 ◽  
Vol 23 (8) ◽  
pp. 839-845
Author(s):  
V. P. Roshchin
Keyword(s):  
Single Case ◽  
Disease Process ◽  
The Other ◽  
Medical Attention ◽  
Blind People ◽  
Current State ◽  
Constant State ◽  
The One

The problem of glaucoma has, for many reasons, occupied and continues to occupy a prominent place in the ophthalmic press. It is enough to recall that 19% of all blind people owe their misfortune to glaucoma to understand why interest in this affliction has never faded among ophthalmologists. Furthermore, no ophthalmologist is quite sure that a certain method of treatment, even if the patient has timely applied for medical attention, can definitely prevent a sad outcome in every single case. This plus the absence of a unified and correct view of the essence of glaucoma keeps ophthalmologists in a constant state of flux, constantly striving to uncover the hidden springs of the disease process on the one hand, and to find a more radical means to combat it on the other.

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