Revisiting the fair value and historical cost and their impact on the financial indicators of the company

© Medwell Journals, 2016.The Russian accounting practice is being improved on the basis of international standards of financial accounting. Nevertheless, not all conventions adopted by these standards allow the explicit and correct disclosure of a company financial standing data in the financial statement. It is connected with recognition and assessment of assets and liabilities. The primary recognition is based on the historical cost. The one following it on the fair value, the latter being not quite unprejudiced. There occurs a risk of financial accounting misstatements. As a result of the reassessment by the fair value, both the assets and the liabilities, including the equity capital are changed into the equivalent values. The conclusions in respect of the financial status are based on the financial standing indicators analysis which manifests that the company reporting made in compliance either with the IFRS or with the Russian standards enable to make similar conclusions on the financial standing of the company

Formation of the system of internal audit in the automotive industry

© Medwell Journals, 2016.Process of an estimation to risk is one of the major making effective control systems at the enterprise. During an estimation to risk of the enterprises of a industry the description of processes of the internal control of the enterprises, revealing of potential brave of events, qualitative an estimation revealed to risk also drawing up of a card to risk on processes of the enterprises of automotive industry will be carried out

Pedagogical communication as a condition for the realization of the child's right to harmonious development

В статье отражены результаты теоретического осмысления проблемы оптимизации процесса общения педагогов с детьми в условиях дошкольной образовательной организации.The article reflects the results of a theoretical understanding of the problem of optimizing the process of communication between teachers and children in a preschool educational organization

Возможности МРТ в дифференциальной диагностике нелактационного мастита и рака

Non-lactational mastitis is an inflammatory process in the breast tissue that is not associated with lactation. The detection of a malignant transformation during inflammation process is often difficult, because it has similar clinical manifestations. Medical approach depends on the characteristics of the processes which are received from the data obtained from radiation diagnostic methods: whether or not there is a nodular formation or infiltrate, cystic cavities, dilatation of the ducts, how the axillary lymph nodes are changed. Diagnostic errors in inflammatory breast diseases are quite common; according to the literature, errors in the interpretation of clinical, mammographic, and ultrasound signs of cancer during inflammation account for up to 53.1% of cases. Inflammation, as well as cancer, in majority of cases is accompanied by a visually detectable increase in blood flow due to proliferation and neoangiogenesis. Magnetic resonance imaging with dynamic contrast enhancement (MRI) is highly sensitive in detecting areas with increased vascularization and makes it possible to assess their nature with a high degree of probability during any changes in the structure of the breast tissue, including edema and inflammatory infiltration.MR signs that allow to make differential diagnosis are a combination of pathological accumulation and lymphadenopathy, which are coded by the BIRADS system as category 4 and only the absence of contrast agent accumulation may suggest an inflammatory nature of the changes. According to the literature, MRI-DCE is a highly sensitive diagnostic method of identifying cancer during inflammation processes. The results of 85 MR studies with clinical manifestations of non-lactational mastitis were analyzed.The purpose of study: is to evaluate the possibilities of magnetic resonance mammography in making a differential diagnosis of non-lactational mastitis and breast cancer.Нелактационный мастит – это воспалительный процесс в ткани молочных желез (МЖ), который не связан с лактацией. Выявление злокачественного процесса на фоне воспаления нередко вызывает большие сложности, потому что имеет схожие клинические проявления. Врачебная тактика зависит от полученных при помощи лучевых методов диагностики признаков того или иного процесса: есть или нет узловое образование или инфильтрат, кистозные полости, дилатация протоков, как изменены подмышечные лимфатические узлы. Диагностические ошибки при воспалительных заболеваниях МЖ достаточно распространены, по данным литературы, ошибки в интерпретации клинических, маммографических, ультразвуковых признаков рака на фоне воспаления составляют до 53,1% случаев. Воспаление, так же как и рак, в подавляющем большинстве случаев сопровождается визуально определяемым усилением кровотока, обусловленного пролиферацией и неоангиогенезом.Магнитно-резонансная томография с динамическим контрастным усилением (МРТ с ДКУ) обладает высокой чувствительностью в выявлении участков с повышенной васкуляризацией, позволяет с высокой долей вероятности оценить их характер на фоне любых вариантов изменения структуры ткани МЖ, в том числе отека и воспалительной инфильтрации. МР-признаки, позволяющие провести дифференциальную диагностику, – это сочетание патологического накопления и лимфаденопатии, что кодируются по системе RADS как категория 4, только при отсутствии накопления контрастного вещества можно предположить воспалительный характер изменений. По данным литературы, МРТ с ДКУ является высокочувствительным методом диагностики в выявлении рака на фоне воспалительных изменений. Проведен анализ результатов 85 МР-исследований с клиническими проявлениями нелактационного мастита.Цель исследования: оценить возможности магнитно-резонансной маммографии в дифференциальной диагностике нелактационного мастита и рака молочной железы

Revisiting the fair value and historical cost and their impact on the financial indicators of the company

© Medwell Journals, 2016.The Russian accounting practice is being improved on the basis of international standards of financial accounting. Nevertheless, not all conventions adopted by these standards allow the explicit and correct disclosure of a company financial standing data in the financial statement. It is connected with recognition and assessment of assets and liabilities. The primary recognition is based on the historical cost. The one following it on the fair value, the latter being not quite unprejudiced. There occurs a risk of financial accounting misstatements. As a result of the reassessment by the fair value, both the assets and the liabilities, including the equity capital are changed into the equivalent values. The conclusions in respect of the financial status are based on the financial standing indicators analysis which manifests that the company reporting made in compliance either with the IFRS or with the Russian standards enable to make similar conclusions on the financial standing of the company

Revisiting the fair value and historical cost and their impact on the financial indicators of the company

© Medwell Journals, 2016.The Russian accounting practice is being improved on the basis of international standards of financial accounting. Nevertheless, not all conventions adopted by these standards allow the explicit and correct disclosure of a company financial standing data in the financial statement. It is connected with recognition and assessment of assets and liabilities. The primary recognition is based on the historical cost. The one following it on the fair value, the latter being not quite unprejudiced. There occurs a risk of financial accounting misstatements. As a result of the reassessment by the fair value, both the assets and the liabilities, including the equity capital are changed into the equivalent values. The conclusions in respect of the financial status are based on the financial standing indicators analysis which manifests that the company reporting made in compliance either with the IFRS or with the Russian standards enable to make similar conclusions on the financial standing of the company

Revisiting the fair value and historical cost and their impact on the financial indicators of the company

© Medwell Journals, 2016.The Russian accounting practice is being improved on the basis of international standards of financial accounting. Nevertheless, not all conventions adopted by these standards allow the explicit and correct disclosure of a company financial standing data in the financial statement. It is connected with recognition and assessment of assets and liabilities. The primary recognition is based on the historical cost. The one following it on the fair value, the latter being not quite unprejudiced. There occurs a risk of financial accounting misstatements. As a result of the reassessment by the fair value, both the assets and the liabilities, including the equity capital are changed into the equivalent values. The conclusions in respect of the financial status are based on the financial standing indicators analysis which manifests that the company reporting made in compliance either with the IFRS or with the Russian standards enable to make similar conclusions on the financial standing of the company