Balance Sheet Of Company Research Articles

Earlier synthetic balance sheet of Datini's Company in Avignon (1410)

When studying accounting history, the use of archival sources is very important. Unfortunately, when scholars explore the genesis of accounting practice, archival sources are not often used. This paper does so, presenting a detailed explanation of features of the accounting system used by Francesco di Marco Datini’s’ company in Avignon 14091410. This accounting system used stocktaking and double entry in order to determination of the operating result and produce an analytical balance sheet. This study analyzed the Quaderno di Ragionamento (the book for drawing-up final accounts, including the financial result) with the aim of clarifying the features of this process. It also investigated the procedure used in preparing the synthetic balance sheet, a process not known previously elsewhere. This research was based on the archival material comprising of account books of the medieval merchant company of Datini, preserved in the State Archive in Prato.

CRITERIA FOR RECOGNITION OF INTANGIBLE ASSETS ON BALANCE STATEMENT

Здійснено порівняння підходів до трактування поняття нематеріальних активів у нормативно-правових документах, оцінено вплив наукових розробок на практику відображення нематеріальних активів в обліку та звітності підприємств. Встановлено, що для визнання кожного окремого нематеріального активу на балансі потрібно спершу з'ясувати, чи отримуватиме підприємство економічні вигоди від використання такого активу та чи може бути такий актив достовірно оцінений. З'ясовано, що облік і документальне оформлення нематеріальних активів залежить від природи виникнення або від джерела появи активу на підприємстві. Подано перелік витрат, що входять до первісної вартості нематеріальних активів для потреб їх відображення на балансі. Охарактеризовано зміст та вимоги до оформлення первинних документів, які є підставою для визнання і відображення нематеріальних активів на балансових рахунках бухгалтерського обліку. Зазначено підходи до встановлення строку корисного використання об'єкта нематеріальних активів. Розглянуто групування нематеріальних активів у системі рахунків бухгалтерського обліку. Висвітлено основні моменти щодо практичного вибору підприємством методу нарахування амортизації нематеріальних активів. Розглянуто послідовність перенесення інформації про первісну (переоцінену) вартість та суму накопиченої амортизації нематеріальних активів до статті Нематеріальні активи балансу підприємства. Запропоновано комплексний підхід до визнання нематеріальних активів на балансі, що задовольняє інформаційні потреби користувачів фінансової звітності.

PROSPEK EKONOMI SYARI’AH MELALUI PRODUK MUDARABAH DALAM MEMPERKUAT SEKTOR RIIL

Mudarabah, as an icon of commercial products in Shari'ah Economic, factually proven toughness in facing the financial crisis during this time. By placing the product mudarabah proportionally in the financial business institutions have a significant impact on economic sustainability in strengthening the real sector. Some of the benefits include Mudarabah product; has a rate of return higher than the interest rate applicate on interest bank, based on “production–based” by transactions based on real assets and not solely on the paperwork that are derivatives and free from elements of speculation. Mudarabah based on production. Therefore, the financial crisis can be minimized because the balance sheet of company is stable relatively. To maintain it in the real sector, government support in the form of policies by strengthening the role of national banking intermediation in the financial and real sector investment is needed to minimize the level of unemployment.

Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012

It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are characterized by an extensive right to choose in terms of business regulation. While the legal and accounting regulations until the end of 2011 addressed transformations generally as purchasings, the commercial and accounting regulations from 1st January 2012 provide solutions mainly for transformations of the restructuring type. The amendment offers a high degree of choice and thus provides space for both factual concepts, however, this fact is not specified in any of the appropriate regulations. The availability of all these possible variants, from the decisive date at the very beginning of the preparation and implementation of the transformation to the recognition of an entry of a transformation in the Register of Companies, as the record date, i.e., a combination of the decisive date and the effective date, leads to a complicated accounting view that is time-consuming, often confusing and, unfortunately, does not define the conditions for recognising a transformation with the substance of a purchase and a transformation with the substance of a restructuring. Highlighting the reflection based on individual accounting transactions for the participating companies, and especially in the unusual method included in the so-called opening balance sheet method, leads to a suppression of the information links between summary financial information from the financial statements on the entry into the transformation and the summarized financial information in the form of an opening balance sheet of the successor company.

Insurer Risk under Alternative Investment and Financing Strategies

This article is concerned with the problem of optimizing the structure of assets and liabilities of stock insurance companies. Specifically an attempt is made to derive some empirical estimates of the risk of return to common stockholders under the assumption that capital is obtained by underwriting insurance fromi- a given line and invested in a securities portfolio of a given nature. By observing and relating the historical performance of insurance and investment portfolios, the variability of the rate of return to equity capital is simulated through the techniques of portfolio analysis. The balance sheet of a non life insurance company is populated by a broad array of financial instruments. The company's investments (assets) typically consist of a diversified portfolio of securities and proportionately small investments in real property. A portion of the capital invested in these assets is generated by selling insurance policies (liabilities) which may be classified by line. The composition of the portfolio of in

Germany: Lubeck—Balance Sheet of the New Insurance Company of 1847, against Fire Risks

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