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

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.

Specifics of the narrative about the rulers in Russian memoirs of the 20s – 70s of the 18th century

The paper considers the ways of authors’ self-representation concerning the presentation of the figure of the ruler in Russian memoirs of the 18th century. The memoirs of the 20s – 50s tend to combine personal and impersonal narrative with the predominance of the latter. This combination makes the view of events seem objective. Memoirists do not make value judg-ments about rulers and describe only facts. However, even in an impersonal narrative, mem-oirists, being former participants or witnesses of the described events, cannot avoid making judgments about various figures of their era. In the 60s and 70s, authors mostly used personal narrative and noticed any shortcomings of the reigning characters. In some cases, memoirists justify and explain them by the harmful influence of the courtier environment or do not rec-ognize them as particularly serious. In other cases, shortcomings in public administration or wrong actions of the monarch are seen as a direct consequence of his personality. Memoirists, whose personal formation, as a rule, was in the time of Peter the Great (Neplyuev, Shakhovskaya), think about the figure of the sovereign as of an absolute super-personal value. Obviously, this personal value came to be devalued in the minds of people of the post-Petrine era and/or those personally affected by the rule of a monarch (Dolgorukaya, Minikh). The process of memoir individualization occurs during this period simultaneously in two direc-tions – of the subject of the utterance and the object of description.

Elevated moral condemnation of third-party violations in multiple sclerosis patients

Recent research has demonstrated impairments in social cognition associated with multiple sclerosis (MS). The present work asks whether these impairments are associated with atypical moral judgment. Specifically, we assessed whether MS patients are able to integrate information about intentions and outcomes for moral judgment (i.e., appropriateness and punishment judg- ments) in the case of third-party acts. We found a complex pattern of moral judgments in MS patients: although their moral judgments were comparable to controls’ for specific types of acts (e.g., accidental or intentional harms), they nevertheless judged behaviors to be less appropriate and endorsed more severe punishment across the board, and they were also more likely to report that others’ responses would be congruent with theirs. Further analyses suggested that elevated levels of externally oriented cognition in MS (due to co-occurring alexithymia) explain these effects. Additionally, we found that the distinction between appropriateness and punishment judgments, whereby harmful outcomes influence punishment judgments to a greater extent than appropriateness judgments, was preserved in MS despite the observed disruptions in the affective and motivational components of empathy. The current results inform the two-process model for intent-based moral judgments as well as possible strategies for improving the quality of life in MS patients.