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RESPONSIBILITY OF BANK ACCOUNTING FOR GLOBAL FINANCIAL CRISIS? (Odpowiedzialnosc rachunkowosci bankowej za globalny kryzys finansowy?)

100%

Gostomski E., Podurgiel A.

Pieniądze i Więź

2010

vol. 13

issue 1(46)

139-143

The authors of the article examine the issue of share responsibility of accounting policies for the current global financial crisis. They focused on the method recommended by the International Accounting Standards- of valuation of financial assets due to market value. However during the financial turmoil is not a good expression of the financial assets' real value. During the bull market it would lead to higher financial performance, and during the bear market it requires the creation of write-offs on depreciating assets and demonstrates drastic losses in financial institutions. Better solution would be to adopt the average market value of the 6 - 12 months period preceding the balance-sheet date.

KRYTERIA OCENY WARTOŚCI ZABYTKOWEJ OBIEKTÓW ARCHITEKTURY JAKO PODSTAWA WPISU DO REJESTRU ZABYTKÓW*

88%

Witwicki M. T.

Ochrona Zabytków

2007

issue 1

77-98

The author presented an attempted collection of his years-long experiences and a creation of a system of assessing historical value. The system of appraisal, applied in practice, cannot be overly detailed so as to avoid falling into the trap of an excessively expanded typology of phenomena and definitions. This is the reason why it must contain simplified entries and clearly distinguished definitions, which in turn produce a rigidly hierarchised arrangement. An assessment table, devised for the author's own use, proved to be a practical aid facilitating the formulation of opinions about assorted conservation issues. The table has been accepted 'cum grano salis' as an auxiliary instrument, which in particular cases can be modified. (A) - Historical value: historical witness - historical evidence - important historical document - outstanding historical document - historical monument; (B) - Artistic value: a) diversity of forms: absence - simple - expanded - rich; b) stylistic values: styleless - simple style - expanded style - complicated style - highly representative; c) creative values: absence - imitation of forms - original work - precursory; d) role in complex: subordinate - distinguished - emphasised (dominant); e) aesthetic values: disfiguring - aesthetically indifferent - interesting - attractive - extremely attractive General artistic value: absence - mediocre average - high - outstanding - unique; (C) - Scientific value: a) value of witness/document: absence - statistic - mediocre - characteristic (for category, epoch and other features impor tant for an analysis) - high - outstanding - unique; b) importance of the object of studies: absence - statistic - mediocre - high - outstanding; c) didactic value: absence - limited as regards theme and information - limited as regards theme, expanded as regards information - multi-motif - all-sidedly and outstandingly. Cumulative assessment: scientific value:- absence - mediocre - high - outstanding - unique; (D) - Non-material value: absence - mediocre - high - outstanding - unique; (E) - Value on the scale of locality. Value on a local, regional, country, and continental scale: high - outstanding – unique. General value scale: absence - mediocre - high - outstanding - unique; (F) - Utilitarian and technical value. Utilitarian and technical values are treated as modifying assessments in an individual situation and are of importance in the case of the conservation policy but not for a fundamental assessment of historical value.

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1 Ochrona Zabytków

1 Pieniądze i Więź

1 Gostomski E.

1 Podurgiel A.

1 Witwicki M. T.

1 2010

1 2007

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RESPONSIBILITY OF BANK ACCOUNTING FOR GLOBAL FINANCIAL CRISIS? (Odpowiedzialnosc rachunkowosci bankowej za globalny kryzys finansowy?)

KRYTERIA OCENY WARTOŚCI ZABYTKOWEJ OBIEKTÓW ARCHITEKTURY JAKO PODSTAWA WPISU DO REJESTRU ZABYTKÓW*