Анализ финансовой отчетности, составленной по МСФО

The article deals with the issue of the content of bachelor's degree programmes in translation at classical and applied universities in Germany. The issue of ensuring quality training of translators has become particularly relevant in recent years in the context of Ukraine's intensive movement towards integration into the European Union. It has been established that there are differences between the programmes of different universities in terms of the courses offered, the number of credits and the content of the modules. It has been determined that the structural division of bachelor's degree programmes in translation training is common, which includes three blocks: compulsory subjects, compulsory electives, and free choice subjects. The programmes under consideration have in common the following: studying a practical course in the chosen foreign language, translation, internships (including foreign ones); writing and defending a bachelor's thesis. The programmes of universities of applied sciences are more practice-oriented than those of classical universities. The Bachelor's degree programme in Translation at the University of Leipzig is aimed at providing students with theoretical and methodological knowledge and practical skills in translation and interpreting. The programme also provides for an introduction to the cultures of the countries whose languages are studied, as well as translation technologies. The bachelor's degree programme in Translation provides for a student's academic workload of 180 credits. The structure of the bachelor's degree programme in translation at Ruprecht-Karls-Universität Heidelberg is modular and consists of modules in translation and science, subject-specific and interdisciplinary additional qualifications, and a bachelor's thesis. The main part of the content of the University of Heidelberg's translation programme is aimed at developing competence in translating general and technical texts. The main part of the content of the translation programme at the University of Heidelberg is aimed at developing competence in translating texts of general and technical subjects. Students acquire the ability to apply their knowledge of the linguistic and cultural peculiarities of the languages they study; to translate in selected language pairs; and to justify their translation. At the same time, they learn to use appropriate auxiliary tools, including monolingual and multilingual reference books, specialised terminology databases, online dictionaries, CAT tools, localisation tools, and concordance software. This enables future translators to search for and process additional information on their own.There are two study options (A or B) within the Bachelor's degree programme in International Communication and Translation at the University of Hildesheim. By choosing option A, students study two foreign languages. Those who choose option B study one foreign language, and the rest of the credits are obtained through applied disciplines and modules from the compulsory elective block. In addition, the offer of disciplines is constantly expanding, mainly in the area of information technologies and intercultural communication. Translation programmes differ in their content, which is reflected in their titles: Translation, Translation Studies, International Communication and Translation, and Specialised Translation. Higher education institutions that offer bachelor's and master's degree programmes in translation have valuable years of experience in training these professionals. In addition, they are focused on meeting the needs and demands of employers, shaping the content of their programmes accordingly. Since the range of employment of domestic translators will be wider than it is today in the near future, it is worthwhile to use the experience gained in training them in Europe, particularly in the Federal Republic of Germany.

Book Reviews

PurposeThis paper aims to investigate financial statement comparability in the extractive industry. This paper focuses on the extractive industry because International Financial Reporting Standards (IFRS) contain limited guidance on the accounting treatment for exploration and evaluation (E&E) costs and IFRS 6 – Exploration for and Evaluation of Mineral Resources allowed firms to continue with existing divergent accounting treatment of E&E costs.Design/methodology/approachThe authors use data from Australia, a country that adopted IFRS in 2005 with a large extractive industry. They also compare changes in cross-country comparability around the IFRS adoption date between Australian firms and adopters relative to Australian firms and non-adopters to better isolate changes in comparability that are attributable to the adoption of IFRS from other sources that are not related to the adoption of IFRS. The authors measure comparability consistent with De Franco et al. (2011) where financial statements are comparable when two firms produce similar accounting amounts for similar economic events.FindingsFor non-extractive industry firms, the authors find the comparability of financial statements of Australian firms increased with other adopters and that this increase was relatively greater than the increase with non-adopter firms. This evidence is consistent with comparability benefits associated with the adoption of IFRS. However, for extractive industry firms, the authors do not find a significantly greater increase in the comparability of financial statements of Australian firms with adopters relative to the increase with non-adopters, suggesting that the increase is likely not associated with the adoption of IFRS. In additional analysis, they find that following IFRS adoption non-extractive Australian firms have greater within-country comparability relative to extractive Australian firms, while there was no difference in the pre-adoption period.Originality/valueThe evidence suggests that the divergent practices for E&E costs under IFRS 6 and the lack of an accounting standard that deals with matters relating to the extractive industry hinder the comparability of financial statements in this industry.

      The research aims to demonstrate the impact associated with the adoption of the application of "International Financial Reporting Standards (IFRS)" on audit fees, by identifying the theoretical aspects of the concepts associated with each of the international financial reporting standards and audit fees, as well as indicating the extent of the impact of the adoption of "International Financial Reporting Standards (IFRS) IFRS) "in preparing the financial statements of companies to determine audit fees and study some of the factors related to that, and the researchers relied on two factors, the first is the size of the audit office and the second is the size of the company under audit, and in order to achieve the goals sought by the research, the researchers have conducted a field study through A questionnaire form to express the opinions of a sample of a group of Iraqi auditing offices and companies in determining the impact associated with the application of "International Financial Reporting Standards (IFRS)" on auditing fees. The researchers reached a set of conclusions, the most important of which is that "the application of international financial reporting standards" in the preparation of financial statements and related matters led to an increase in the fees of the audit process through a set of procedures and requirements that accompany the process of auditing the financial statements that are used according to the standards. The researchers need to involve auditors and accountants in specialized training courses, as well as their involvement in workshops related to international financial reporting standards and the requirements for their application, as well as the need for audit offices and companies to work to increase the expertise necessary to implement international financial reporting standards in order to overcome any weaknesses that may occur in the reports and information provided. required by international financial reporting standards.

Background: The nursing master's degree program of the National Autonomous University of Mexico conducted this self-assessment as part of a larger evaluation research project. The results based on the Psychological Evaluation Manual (PEM), which is used since 2010 and which estimates the general characteristics of the psychological profile of the aspirant students, are shown. Objective: The objective of this study was to analyze the levels of performance of the aspirants to the nursing master's degree program and simultaneously, identify the related academic trajectory variables, based on the Psychological Assessment Manual, and in line with the nursing master's degree formative self-evaluation frame. Methods: The study was descriptive and transversal. The sample was constituted by 169 aspirants to the nursing master's degree program from 2015 to 2020 generations. Results: Some dimensions of the Psychological Evaluation Manual are significant to predict a successful academic trajectory. From the linear regression, it was observed that the variables Abstract reasoning and Avoidance of challenging work explain 18.9% of the variance in the average of the master's, with Abstract reasoning having a higher positive impact beta = .011) while in Avoidance of challenging work it was -.014. According to the, the expected profile of the aspirants to the nursing master's degree program implies medium-high scores on the scales of Academic aptitude, Adjustment to the reference social norms, as well as with Facilitating aspect, while medium-low scores in the scales of Deviation from the reference social norms and Limiting aspects. Conclusions: The study is that the Psychological Assessment Manual inputs valuable information which contributes to better estimate the profile of the aspirants to the program.

Background: Psychoactive substances are those substances which have various natural or synthetic compounds that act on the nervous system causing change in the function that regulate thoughts, behavior and emotions. Abuse of such substances involves increasing the risk of injuries, aggressions and the risk of unsafe sexual behaviors. The problem is even worse when it happens among young people such as students of higher educational institutions. Objectives: The objective of this study was to determine the magnitude of substance use and factors associated among regular undergraduate students of private higher education institutions from June 2018 up to August 2018 in Adama Town, Oromia, Ethiopia, Method: Institutional based cross-sectional study was conducted. Study participants (596) selected using systematic random sampling technique. Data collected using pre-tested self- administered modified WHO Model core questionnaire. The collected data cleaned, coded and entered to Epi-Info 7.2 computer software and analyzed by SPSS version 21.Descriptive statistics used to summarize variables as appropriate. Binary logistic regression used to select variables for multivariable analysis. Result: A total of 596 students participated in the study. The response rate was 100%. Three hundred eighty nine (65.3%) participants were female, Four hundred seventy two (79.2%) were in the age group 18-24 years. Based on this study magnitude of substance use at least for one substance in the last 12 months among the study participants was 33.9% with 95%CI (29.9, 37.6), The most commonly used substance in descending order was Cigarette (7.0%), Khat (6.4%) and Alcohol (3.4%). Based on this study finding all substance use (Cigarette, Khat and Alcohol) together counted (17.1%). Female participation had high significance, family members using substance, believing substance use as good and knowing the risk of substance use also had significance. Based on this study associated factors for substance use showed that to increase work performance 10.2%, to minimize tension 9.7% and due to peer influence 8.7%. Pattern of substance use showed most of the participant’s use substance weekly 14.4%, monthly 7.7%, daily abusers 7.0% and other occasional users were 5.2%. Conclusion: This study showed magnitude 33.9% for at least one substance use for the past 12 months. Family history of students using substance had more significant. Showing the risk of Substance use among study subjects, the created_at of awareness for family members and consistent health education should be continued to fully address the problem of using substance.

Global adoption of International Financial Reporting Standards (IFRS) is thought to increase financial statement reliability and comparability. Although IFRS is required or allowed in over 130 nations, some countries modify IFRS as issued by the International Accounting Standards Board (IASB). This study is designed to closely examine each country that modifies IFRS in an effort to determine whether these modifications impair financial statement comparability. First is that countries lack the resources to implement the newest version of IFRS or ensure proper translation of the standards. Second is that countries make specific changes to allow IFRS to better meet the needs of their financial reporting environment. I categorize the first set of countries as default countries and the second set as design countries. The study results in several interesting and useful contributions. First, I develop a new typology for future IFRS research that includes not only the locally adopted category, but also the default and design categories. Second, the details of how countries modify IFRS make it clear that differences can exist in financial statements prepared in different countries both using IFRS. The users must be careful to understand how comparability may be impacted by these modifications.

This paper examines the ongoing transition to International Financial Reporting Standards (IFRS) in Japan with a particular focus on recent institutional developments and corporate concerns. While Japan has committed to the convergence of Japanese generally accepted accounting principles (J‐GAAP) with IFRS it has not as yet formally adopted IFRS. This paper reports on Japanese corporate perceptions of the likely costs and benefits of adopting and implementing IFRS using survey data collected from senior financial executives of 292 Japanese listed companies in 2013–14. Our findings reveal that Japanese companies identify a number of major areas of general concern with the adoption and implementation of IFRS. Most importantly, uncertainty regarding the interpretation of standards followed by staff training, IT systems, technical knowledge and differences between J‐GAAP and IFRS were reported as major concerns. Our survey also highlights that revenue recognition, depreciation, consolidated financial statements, financial statement presentation and the retrospective application of IFRS were viewed as key IFRS accounting issues. While the large majority of companies expected a moderate degree of benefits to arise from IFRS, substantial benefits were perceived more likely to apply to large and overseas listed companies mainly arising from improvements in the international comparability of financial statements.

Subject. As part of any audit engagement, the auditor needs to obtain reasonable assurance that financial statements are free from material misstatements. For this, they assess the tolerable threshold of errors for financial statements, which, if exceeded, will influence the correctness of users' conclusions and adequacy of their subsequent decisions. International Standards on Auditing guide the assessment of the materiality threshold. However, the approach they stipulate fails to accommodate for the sectoral specifics and distinctions of some audited entities. Objectives. We assess the stable structural correlation of key financial reporting indicators through a sample of 130 agricultural entities operating in the Krasnodar Krai. The study presents a technique for assessing the materiality by variance from the average values of the sector as the size of a company may be. Methods. We apply general and special methods, such as induction, deduction, analysis, synthesis, computational graphics, monographs, algorithms. Results. In some cases, the resultant data appeared to significantly diverge at the estimated materiality level. Having analyzed the causes, we proved the reasonableness of the computations done by out technique. As a conclusion, we sum up strengths and weaknesses of the materiality assessment technique. Conclusions and Relevance. The enhanced materiality assessment technique accommodates for the sectoral specifics of agricultural entities. Assessing the materiality level, we revealed the structural correlation of various assets and liabilities. The technique is based on actual data and adaptable, if needed, to the given algorithm. It is more precise for non-standard entities. The findings can be used in the auditing theory and practice, serve for setting the accounting process and financial reporting in various entities. It will also be useful for the Master's Degree Programs in Economics.

Point/Counterpoint

In this study, concepts were constructed that express learning experiences in nursing master's degree programs utilized in occupational health nursing activities with the aim of clarifying those characteristics. This was based on the idea that elucidation of the characteristics of learning experiences in nursing master's degree programs used in occupational health nursing activities would be meaningful in providing high-quality occupational health services that respond to the needs of society. Semi-structured interviews were conducted with 10 people who fulfilled the three conditions of having completed a master's degree programs, working as an occupational health nurse after completion of the program, and not continuing on to a doctoral program. The nursing conceptualization method of Naomi Funashima was used. From the obtained data, 512 code items expressing learning experiences in master's degree programs utilized in occupational health nursing activities were identified. These items included five core categories (concepts), 34 categories, and 69 subcategories. The five concepts constructed were "Pursuit of expertise and self-evaluation," "Mutual understanding of various people that leads to human resources utilization," "Theoretical and academic learning that influences changes in activities," "Research learning that lead to activities based on scientific evidence," and "Learning that leads to high-quality activities making use of expertise." It was found that various learning experiences in the master's program to pursue the specialty of occupational health nurses in order to recognize their roles as well as the experiences to take the initiative in learning had been integrated in their activities after completion of the course and had contributed to their high-quality occupational health nursing activities. It was suggested that the learning experiences in the master's program, which had been revealed in this study, were the experiences necessary for providing high-quality occupational health nursing activities to satisfy the social needs.

Ufa State Petroleum Technological University is a well-known scientific and educational center on the world stage, where international students from different countries study at all levels of higher education. Currently, about 250 students from more than 20 countries are enrolled in master's degree programs. The article shows an analysis of the contingent of students from foreign countries for three years. Based on the analysis, it was revealed that there is a significant increase in the number of students from three Arabic-speaking countries: Egypt, Iraq and Yemen. It is assumed that this trend will continue in the future. The main factors that may affect the increase in the number of students from Arabic-speaking countries are Egypt's accession to the BRICS association and active meetings of university representatives with delegations from the Middle East. Given the growing number of students from Arabic-speaking countries, there is a need to create and use academic adaptation programs for foreign students. The University is currently transforming its Master's degree programs. The main changes in the Magistracy are: multi-track selection of an individual learning trajectory; a unified sequence of courses for the work on a master's thesis and the possibility of choosing new dissertation formats. It is very important to Inform all students about the sequence of stages of study in the master's degree and the specifics of work on master's theses. Therefore, the educational material adapted for students from Arabic-speaking countries will allow them to quickly and successfully start studying at the university. It will also increase the effectiveness of the tutor's work on the academic adaptation of students, reduce the amount of time needed to explain basic norms. The article presents an analysis of the most popular master's degree programs for students from Egypt, Iraq and Yemen. Based on this analysis, an adapted presentation on the choice of a master's degree track was made, in which the annotations of the main tracks were translated into Arabic. A presentation was made on the main methods of scientific research, the forms of final qualifying works and the sequence of completing a master's thesis while studying at the university. This presentation also has an Arabic translation. The made materials will allow Arabic-speaking students to better understand the principles of studying at the master's degree, it is easier to navigate the offered educational courses of the university.

IFRS Adoption and Financial Results of EU Companies: The Challenge of Nomenclature - Evidence from the UK, France and Germany

While many countries have adopted International Financial Reporting Standards (IFRS) for private sector enterprises, New Zealand (NZ), Australia and the United Kingdom adopted IFRS for all sectors, including the public sector. This approach is consistent with the concept of sector‐neutral accounting standards that gained wide acceptance in NZ and Australia in the early 1990s. Although a number of studies have assessed the impact of IFRS adoption in the private sector, and the public sector has provided some evidence as to the effects of IFRS adoption on financial statements, the costs of adopting IFRS have not been examined. One measure of cost is the change in audit fees in an IFRS reporting environment. The authors examine the impact of IFRS adoption in the NZ public sector on audit fees and audit effort. They obtained data regarding audit fees and audit effort in the NZ public sector and compared the pre‐adoption year with the first year of adoption for all segments. Their results indicate a substantial increase in audit fees and audit effort in the first year of IFRS adoption for all segments, with some variation across the segments. Two sectors, local authorities and energy companies, have had significant increases in audit fees and audit effort. These findings provide some empirical evidence regarding the cost of transition to IFRS and are of interest to researchers and regulators in countries that are currently considering transitioning to IFRS or IFRS‐based International Public Sector Accounting Standards standards in reporting for the public sector.

A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP