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European Researcher. Series A – международный научный журнал по социальным наукам

E-ISSN 2224-0136

Периодичность – 1 раз в 3 месяца.
Издается с 2010 года.

4 December 28, 2020


1. Sherzod A. Khalilov
Recognition of Revenue from Operating Activities in Construction Organizations in Accordance with IFRS 15

European Researcher. Series A, 2020, 11(4): 218-223.
DOI: 10.13187/er.2020.4.218CrossRef

The adoption of International Financial Reporting Standards is to increase the volume of foreign investment in the domestic market and expand the opportunity to access international markets by providing investors with the necessary information environment. Therefore, joint-stock companies, commercial banks, insurance companies, and large taxpayers operating are being required to organize accounting based on IFRS from January 1, 2021, and from the ending of 2021 to prepare reports based on international financial reporting standards in Uzbekistan. For that reason, a study was conducted to determine the rights and obligations of customers under contracts, combining and modification of contracts based on the criteria of stage 1 of the 5-step revenue recognition model of IFRS 15 in recognition of revenue from operating activities in construction companies. The results of the study show that IFRS 15 provides an appropriate basis for measuring rights and obligations under contracts in the recognition of revenue. Applying these criteria ensures that contractors monitor the terms of the contract over time. Requirements for the consolidation of contracts based on IFRS 15 in construction companies operating in the Republic of Uzbekistan lead to significant changes in practice in the construction industry.

URL: http://www.erjournal.ru/journals_n/1610468211.pdf
Number of views: 207      Download in PDF

2. Yuri A. Privalov, Michael I. Ojovan, Mikhail B. Loshchinin
How to Return the Sociology and Economics to the Family of Objective Sciences? II. Empirical Foundations of Socio-Economic Knowledge

European Researcher. Series A, 2020, 11(4): 224-262.
DOI: 10.13187/er.2020.4.224CrossRef

Based on the critical analysis, the ways of returning sociology and economics to the family of objective sciences through the rejection of special status and the formation of empirical foundations are discussed. Using examples, the new analytic technologies that radically expand the observational and cognitive abilities of the humanities are proposed. In particular, methods of density distribution, methods of spectral analysis of market exchanges, as well as observations of individual evolutions of persons, households, and businesses are proposed. The heuristic nature of the ergodic hypothesis for structural analysis of society and the effectiveness of statistical models are motivated. The search for objective dimensional humanitarian constants is justified. Empirical phenomena that claim to be fundamental in sociology and economics are proposed. Most of them are ignored by the academic community or not known for it. In particular, we present phenomena that indicate an objective social structure – local extremes of density functions and numerous power distributions. Phenomena indicating the quantization of some social characteristics and the astronomical scale of some humanitarian laws are presented. The evidences of mutual parameterization of socio-economic groups, which are important for building the concept of a theoretically unified society, are marked. Particularly, the empirical data that allow us to understand the mechanisms of demographic evolution of the mankind, including evidence of the objectivity of Kapitsa’s local populations and the historical degradation of households, are noted. The list of priority-driven unsolved tasks in the spheres of empirical data accumulation and theoretical modeling has been proposed.

URL: http://www.erjournal.ru/journals_n/1610468258.pdf
Number of views: 185      Download in PDF

full number
URL: http://www.erjournal.ru/journals_n/1610468267.pdf
Number of views: 176      Download in PDF

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