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Reserves in accounting

100%
Klimczak K.
Zeszyty Teoretyczne Rachunkowości
|
2010
|
vol. 2010(58(114))
1-20
EN
The main aim of the article is to study the nature, scope and role of reserves in accounting.Reserves are seen as an accounting category comprising provisions for liabilities, capital reserves and valuation reserves. Provisions are intended to cover the debts the nature of which is clearly defined and which at the date of the balance sheet are either likely to be incurred, or certain to be incurred but uncertain as to amount or as to the date on which they will arise. Capital reserves, which are shown under Capital and reserves item in the balance sheet, include legal reserves, as well as reserves provided for in the articles of association and other reserves.Valuation reserves indicate the estimated difference between carrying amount and realizable value of assets.The main prerequisite of reserves is uncertainty accompanying all actions taken by an enterprise. By presenting the impact of risk on financial position of the company, reserves make it possible to comply with the true and fair view concept and to retain resources within the company to balance the estimated loss in value of net assets and therefore play a fundamental role in capital maintenance.
2
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Istota i zakres przedmiotowy rezerw w rachunkowości

100%
Klimczak K.
Zeszyty Teoretyczne Rachunkowości
|
2010
|
vol. 2010(58(114))
1-20
PL
Rezerwy w rachunkowości są kategorią złożoną. Zmienia się pojęcie, zakres i warunki tworzenia rezerw w regulacjach prawnych; również teoria rachunkowości nie wypracowała do tej pory jednolitego stanowiska wobec rezerw. Są one różnie interpretowane, w zależności od przyczyn tworzenia, prezentacji w sprawozdaniach finansowych czy ujęcia w księgach rachunkowych.W artykule została podjęta próba określenia zakresu przedmiotowego oraz istoty rezerw w rachunkowości. Rezerwy są rozumiane jako kategoria obejmująca swoim zakresem nie tylko rezerwy na zobowiązania, ale również rezerwy na utratę wartości składników majątkowych oraz rezerwy kapitałowe. Podstawową przesłanką tworzenia i wykorzystywania szeroko rozumianych rezerw jest ryzyko, które zawsze było i będzie nieodłącznym atrybutem działalności gospodarczej. Zadaniem rezerw jest odzwierciedlenie tego ryzyka w systemie rachunkowości, w celu zapewnienia wiernego i rzetelnego obrazu sytuacji majątkowo-finansowej przedsiębiorstwa oraz zarezerwowania odpowiednich środków na pokrycie oszacowanych ubytków aktywów netto, tak aby kapitał przedsiębiorstwa mógł być odtwarzany z okresu na okres.
3
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ZAPASY MATERIAŁOWE WOJSKA I ICH MIEJSCE W STRUKTURZE REZERW PAŃSTWOWYCH

80%
Szlachta A.
Logistics and Transport
|
2006
|
vol. 3
91-96
EN
Together with the conducting of the more and more developed military actions (especially by USA) new methods of logistic prevence of army's acions were implemented. As a result a need apeared of establishment of the material reserves' place assembled in the logistic system of the army and precising its place and functions which have to be fulfilled in the state reserves' structure.
4
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The relationship between reserves and accruals – with reference to the issue of earnings management in public companies

70%
Comporek M.
Nauki o Finansach
|
2018
|
issue vol. 23 no. 3
17-33
EN
The main objective of the study is to examine the relationship between the implemented reserves policy and the value of accruals reported in the financial statements of public companies listed on the Warsaw Stock Exchange. Both research fields are considered as the main areas of earnings management, which can be seen both as the pursuance of a true and fair view of the economic situation of a business entity and as the intentional manipulation of the results of an economic activity in order to mislead selected stakeholders of company. Empirical studies were conducted among public companies included in the WIG20, mWIG40 and sWIG80 stock indices, whose shares have been traded on the stock market for at least 10 years in the assumed horizon of 1997-2016.
5
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Analysing the impact of dependency on conditional survival functions using copulas

70%
Safari-Katesari H., Zaroudi S.
Statistics in Transition new series
|
2021
|
vol. 22
|
issue 1
217-226
EN
Nowadays, insurance contract reserves for coupled lives are considered jointly, which has a significant influence on the process of determining actuarial reserves. In this paper, conditional survival distributions of life insurance reserves are computed using copulas. Subsequently, the results are compared with an independence case. These calculations are based on selected Archimedean copulas and apply when the 'death of one individual' condition exists. The estimation outcome indicates that the insurer reserves calculated by means of Archimedean copulas are far more effective than those resulting from an independence assumption. The study demonstrates that copula-based dependency modelling improves the calculations of reserves made for actuarial purposes.
6

RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES

70%
Kędzior D.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
|
2016
|
issue 3
32-47
EN
The aim of this paper was to show the similarities and differences of reserves and accruals according to international and national accounting standards. The concept, purpose, recognition, measurement and presentation of reserves in the financial statements were presented. Overview of issues was made on the basis of IAS 37, Polish GAAP No. 6 and Polish Accounting Act.
7
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Disclosure of information on increasing and decreasing the balance of reserves in financial statements by companies listed on the Warsaw Stock Exchange

61%
Staszel A.
Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie
|
2021
|
vol. 49
|
issue 1
99-112
PL
Celem artykułu jest zweryfikowanie, czy spółki notowane na GPW w Warszawie w przypadku zmniejszania stanu rezerw ujawniają mniej informacji o rezerwach w swoich sprawozdaniach finansowych niż w przypadku zwiększania stanu rezerw. Sformułowano hipotezę, że w przypadku zmniejszeń stanu rezerw szczegółowość ujawnień jest niższa niż w przypadku zwiększania stanu rezerw. Hipoteza została zweryfikowana za pomocą analizy danych zawartych w sprawozdaniach finansowych 148 spółek notowanych na GPW w Warszawie za lata 2007–2014: łącznie przeanalizowano dane zawarte w 1184 sprawozdaniach finansowych. W ramach prowadzonych badań skonstruowano trójstopniowy wskaźnik szczegółowości ujawnień dwóch wiodących kategorii rezerw, a następnie porównano wartości wskaźników ujawnień z faktem zmniejszania i zwiększania rezerw. Metodologia badań obejmowała studia literaturowe oraz badania empiryczne z wykorzystaniem autorskiego wskaźnika szczegółowości ujawnień i testowania statystycznego. Przeprowadzone badania poszerzają dorobek poznawczy nurtu badań nad jakością ujawnień w sprawozdaniach finansowych oraz teorii agencji.
EN
The purpose of this paper is to verify whether companies listed on the Warsaw Stock Exchange disclose less information about reserves in their financial statements in case of a reduction in reserves than in case of an increase in reserves. It has been hypothesized that in the case of a reduction in reserves balance, disclosures are less detailed than in the case of an increase in them. This hypothesis was verified through an analysis of information reported in the financial statements of 148 companies listed on the Warsaw Stock Exchange for the years 2007–2014: in total, the analyzed data comes from 1184 financial statements. Within the research, a three-step index of disclosures detail of the two leading reserve categories is constructed and followed with a comparison of the values of disclosure indexes and the fact that reserves were reduced and increased. The research methodology included literature studies and empirical studies using the author’s index of disclosure detail and statistical testing. The conducted research extends the cognitive legacy of mainstream research into the quality of financial statements disclosures and in the principal-agent problem.
8
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Capital doctrine in the European Union - a lesson to learn from Finland?

51%
Patakyová M., Grambličková B.
The Lawyer Quarterly
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2016
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vol. 6
|
issue 3
137-155
EN
The aim of this article is to analyse the legal capital doctrine in the European Union with a comparative method of analysis. Slovak legal system represented by the Slovak Commercial Code served us as the traditional model of the capital doctrine in the European Union. On the other hand, Finland and its Finnish Limited Liability Companies Act served us a model jurisdiction for enlightened model of the capital doctrine in the European Union. The analysis was conducted on the public limited liability companies, as the scope of the Capital Directive covers only this type of company. The main aim of the article was to analyse the specificities of the Finnish capital system which introduced the capital system with shares without nominal value through the company law reform in 2006. Moreover, the article deals with inconsistencies in the Slovak legal system caused by the inexact transposition of the Capital Directive into the Slovak Commercial Code.
9
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Ресурсне забезпечення культурних і туристичних міжнародних звязків на Вінниччині

26%
Карягін Ю. О.
Zeszyty Naukowe Uczelni Warszawskiej im. Marii Skłodowskiej-Curie
|
2013
|
issue 4(42)
163-172
RU
Досліджуються рекреаційні ресурси Вінницької області, їх подальший розвиток, реконструкція і розширення, проведення культурно-мистецьких заходів, організація туризму.
EN
The article is devoted to the characteristics of recreational resources of the Vinnytsia region, the protection, restauration, further development, tourism organization and cultural events.
PL
Artykuł poświęcony jest charakterystyce rekreacyjnych zasobów obwodu winnickiego, ich ochronie, odbudowie i dalszemu rozwojowi, organizacji turystyki i imprez kulturalnych.
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