Preparation and Audit of Consolidated Statements in Belarus: Status, Problems, Prospects

[full article, abstract in English] The study purpose is development of a methodology for preparation of consolidated financial statements in the context of harmonization of the national system of accounting and preparation of statements with IFRS norms and principles. Study objectives: a) analysis of normative legal acts governing the preparation of consolidated financial statements in Belarus; b) identification of problematic issues arising during preparation of consolidated financial statements in accordance with the national legislation; c) development of specific proposals for improving the methodology for preparation of consolidated statements; d) analysis of the practice of audit of consolidated financial statements prepared in accordance with the national legislation and IFRS. In order to achieve tasks assigned, the author analyzes national normative legal acts that regulate the preparation of consolidated financial statements, examines specific consolidation mechanisms that raise questions among authors of statements, identifies approaches to resolving problematic consolidation issues, identifies reasons that prevent the preparation of reliable statements, as well as reasons for their non-preparation. Investigation of issues related to preparation of consolidated statements is linked to problematic issues of audit of such statements. The conclusion includes proposals for improvement of organization and clarification of the methodology for preparation of consolidated statements, as well as proposals for amending the legislation on audit activities on issues related to the audit of consolidated accounting statements.[straipsnis ir santrauka anglų kalba] The study purpose is development of a methodology for preparation of consolidated financial statements in the context of harmonization of the national system of accounting and preparation of statements with IFRS norms and principles. Study objectives: a) analysis of normative legal acts governing the preparation of consolidated financial statements in Belarus; b) identification of problematic issues arising during preparation of consolidated financial statements in accordance with the national legislation; c) development of specific proposals for improving the methodology for preparation of consolidated statements; d) analysis of the practice of audit of consolidated financial statements prepared in accordance with the national legislation and IFRS. In order to achieve tasks assigned, the author analyzes national normative legal acts that regulate the preparation of consolidated financial statements, examines specific consolidation mechanisms that raise questions among authors of statements, identifies approaches to resolving problematic consolidation issues, identifies reasons that prevent the preparation of reliable statements, as well as reasons for their non-preparation. Investigation of issues related to preparation of consolidated statements is linked to problematic issues of audit of such statements. The conclusion includes proposals for improvement of organization and clarification of the methodology for preparation of consolidated statements, as well as proposals for amending the legislation on audit activities on issues related to the audit of consolidated accounting statements

Non-rigid Shell Model and Correlational Mechanism of the Local Pairing

The Hartree-Fock states of the many-electron atomic system can be unstable with respect to a static or dynamic shift of the electron shells. An appropriate non-rigid shell model for atomic clusters is developed. It permits to formulate a convenient approach to the semiempirical description of the different correlation effects and to reveal some new effects.Comment: 3 pages, 2 ".gif" figures, LaTeX; will be published in Physica C in Materials of Int.Conf. HTSC-V. (1997, Beijing, China

Synthesis of β-(trifluoromethyl)furans and spiro-gem- dichlorocyclopropanes from cyclic 1,3-dicarbonyl compounds and α-(trihaloethylidene)nitroethanes

While 1,3-dicarbonyl compounds react with (E)-1,1,1-trifluoro-3-nitrobut-2- ene in the presence of sodium acetate to produce the target β- (trifluoromethyl)furans, their reaction with (E)-1,1,1-trichloro-3-nitrobut-2- ene, under the same conditions, took an entirely different course and gave spiro-gem-dichlorocyclopropanes bearing a 1-nitroethyl moiety, with high diastereoselectivity and in good yields. © 2013 Elsevier Ltd. All rights reserved

Domino reaction of 3-nitro-2-(trifluoromethyl)-2H-chromenes with 2-(1-phenylalkylidene)malononitriles: Synthesis of functionalized 6-(trifluoromethyl)-6H-dibenzo[b,d]pyrans and a rare case of [1,5] sigmatropic shift of the nitro group

A variety of functionalized 6-(trifluoromethyl)-6H-dibenzo[b,d]pyrans were easily synthesized in good yields under mild conditions by a domino reaction of 3-nitro-2-(trifluoromethyl)-2H-chromenes with 2-(1-phenylethylidene)- and 2-(1-phenylpropylidene)malononitriles. In the latter case, intermediate 7-amino-10-methyl-10-nitro-9-phenyl-6-(trifluoromethyl)-10,10a-dihydro-6H- benzo[c]chromene-8-carbonitriles were isolated as a result of a rare [1,5] sigmatropic shift of the nitro group. © 2013 Elsevier Ltd. All rights reserved

Assimilation de données images dans un modèle de circulation océanographique

National audienceData assimilation allows to couple together a forecast model and observations. In this study we are interested in the association of a simulation model for oceanic circulation with data coming from image processing. We propose a processing chain to estimate circulation velocity from ocean temperature images, and the assimilation of this image observation in a forecast model.L'assimilation de données permet de coupler un modèle de prévision à des observations. Dans cette étude nous nous intéressons à l'intégration de caractéristiques images dans un modèle de simulation de la circulation océanique. Nous proposons une chaîne de traitement permettant d'estimer la vitesse de circulation sur une séquence d'images de température de l'océan et l'assimilation de cette observation image dans un modèle de prévision

Synthesis of 5-(trifluoromethyl)-5H-chromeno[3,4-b]pyridines from 3-nitro-2-(trifluoromethyl)-2H-chromenes and aminoenones derived from acetylacetone and cyclic amines

Reactions of 3-nitro-2H-chromenes with aminoenones derived from acetylacetone and cyclic amines proceed diastereoselectively to give functionalized 2,3,4-trisubstituted chromanes as a result of nucleophilic addition of the vinylogous β-methyl group at the C-4 atom of the chromene system. From these compounds, under acidic conditions, 5-(trifluoromethyl)-5H- chromeno[3,4-b]pyridines and 4-acetoacetonyl-3-nitro-2-(trichloromethyl/phenyl) chromanes, depending on the substituent at the 2-position, were obtained in moderate to good yields. © 2013 Elsevier Ltd. All rights reserved