Academic literature on the topic 'CURRENT MODE BLOCK'

The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations".
 Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. The choice of financial statements of companies is solely a subjective judgment of the textbook authors, is aimed at explaining certain provisions of IFRS and is not an advertisement or popularization of individual business entities. In the text of the textbook, examples are divided into examples - practice of application; examples - professional judgment; examples-explanations; examples - disclosure of information.
 At the end of each paragraph, self-examination questions and tests are presented, which help to structure theoretical knowledge and pay attention to the most significant information blocks of IFRS.
 Meets the requirements of the federal state educational standards of higher education of the latest generation.
 For students in bachelor's and master's degree courses 38.03.01 "Economics" and 38.04.08 "Finance and Credit".

On the eve of the Civil War, the estimated value of the U.S. enslaved population exceeded $3 billion--triple that of investments nationwide in factories, railroads, and banks combined, and worth more even than the South's lucrative farmland. Not only an object to be traded and used, the slave was also a kind of currency, a form of value that anchored the market itself. And this value was not destroyed in the war. Slavery still structured social relations and cultural production in the United States more than a century after it was formally abolished. As Aaron Carico reveals in Black Market, slavery’s engine of capital accumulation was preserved and transformed, and the slave commodity survived emancipation. Through both archival research and lucid readings of literature, art, and law, from the plight of the Fourteenth Amendment to the myth of the cowboy, Carico breaks open the icons of liberalism to expose the shaping influence of slavery's political economy in America after 1865. Ultimately, Black Market shows how a radically incomplete and fundamentally failed abolition enabled the emergence of a modern nation-state, in which slavery still determined--and now goes on to determine--economic, political, and cultural life.

Since the 2016 presidential election, Americans have witnessed countless stories about Appalachia: its changing political leanings, its opioid crisis, its increasing joblessness, and its declining population. These stories, however, largely ignore black Appalachian lives. Karida L. Brown’s Gone Home offers a much-needed corrective to the current whitewashing of Appalachia. In telling the stories of African Americans living and working in Appalachian coal towns, Brown offers a sweeping look at race, identity, changes in politics and policy, and black migration in the region and beyond. Drawn from over 150 original oral history interviews with former and current residents of Harlan County, Kentucky, Brown shows that as the nation experienced enormous transformation from the pre- to the post-civil rights era, so too did black Americans. In reconstructing the life histories of black coal miners, Brown shows the mutable and shifting nature of collective identity, the struggles of labor and representation, and that Appalachia is far more diverse than you think.

In Birthing Black Mothers Black feminist theorist Jennifer C. Nash examines how the figure of the “Black mother” has become a powerful political category. “Mothering while Black” has become synonymous with crisis as well as a site of cultural interest, empathy, fascination, and support. Cast as suffering and traumatized by their proximity to Black death—especially through medical racism and state-sanctioned police violence—Black mothers are often rendered as one-dimensional symbols of tragic heroism. In contrast, Nash examines Black mothers’ self-representations and public performances of motherhood—including Black doulas and breastfeeding advocates alongside celebrities such as Beyoncé, Serena Williams, and Michelle Obama—that are not rooted in loss. Through cultural critique and in-depth interviews, Nash acknowledges the complexities of Black motherhood outside its use as political currency. Throughout, Nash imagines a Black feminist project that refuses the lure of locating the precarity of Black life in women and instead invites readers to theorize, organize, and dream into being new modes of Black motherhood.

This concluding chapter recounts the great strides made by African American women in the United States between the 1910s and the 1970s and discusses their progress in more recent years, such as the breaking down of racialized and gendered barriers to political power. At the same time it returns to Chisholm's story and her wistful assertion that “Someday the country will be ready” for an individual who was both black and a woman to run for the presidency. Moreover, the chapter discusses how the history of black women's political activism between the 1910s and the 1970s offers some complicated lessons for activists in more current times, and suggests that, while improvements have been made over the decades, there are still many issues that need to be addressed today—not just in politics, but in other aspects of black women's lives.

This book suggests that the genesis of Black American foodways, and soul food in particular, was the survival and preservation of the Black community. However, if soul food is to remain a response to social and food injustice in the Black community, given the myriad of ways industrial agriculture harms Black people—economically, environmentally, ideologically—what should soul food look like today? In seeking to answer this question, this book explores the relationship between and among food, Christian, and cultural identity among African Americans by examining the U.S. food system and the impact that current policies and practices have on Black, Indigenous, and other people of color. Using liberation theology and decolonial methods, the book argues for and constructs an anti-oppressive theological anthropology that serves as the foundation for liberatory Black foodways. The book concludes by offering three theologically grounded food practices as a way to begin addressing food injustice and to move toward food sovereignty in Black and other marginalized communities: soulfull eating (of which an agent and context specific black veganism is seen as ideal), seeking justice for food workers, and caring for the earth.

Sister Style: The Politics of Appearance for Black Women Political Elites centers Black women’s bodies, specifically their hair texture and skin tone, to argue that phenotypic differences among Black women politicians directly impact how they experience political office and how Black voters evaluate them. The book brings together an interdisciplinary, multi-method, and blended epistemological approach of positivism and interpretivism to ask whether African American women’s appearances provide a more nuanced lens through which to study how their raced-gendered identities impact their candidacies and shape their political behavior. The authors take a deep dive into intersectional theory-building, through which they examine the intra-categorical differences among Black women. They find that Black women vary in their political experiences because of their appearances, and that dominant, Eurocentric beauty standards influence the electoral chances of Black women. They observe that skin tone and hair texture, along with the historical legacies that have shaped the current cultural and political contexts, dictate Black women elites’ political experiences and voter evaluations of them. The book asks the following questions: What do the politics of appearance for Black women mean for Black women politicians and for Black voters who evaluate them? What are the origins of the contemporary focus on Black women’s bodies in public life? How do Black women politicians themselves make sense of the politics of appearance? Is there a phenotypic profile into which most Black women politicians fit? What is the effect of variation in Black women’s phenotypes for candidate evaluations? And how do voters process the appearances of Black women candidates?

Despite the growing need for long-term care, the United States does not have a coherent set of long-term care policies. The existing patchwork of programs and services can be difficult for patients and their families to understand and fails to adequately support many of those in need of care. This chapter traces the historical background of long-term care policy and assesses the three formal channels through which individuals currently navigate long-term care. It addresses the strengths and weaknesses of long-term care coverage briefly through Medicare and private long-term care insurance, and much more fully through Medicaid. The chapter concludes by focusing on families, particularly women, who continue to provide extensive care through informal care work. It is the most vulnerable older and disabled Americans, particularly those who are women, black and Hispanic, and single, and their families who face the greatest difficulties under the current system and who will be most affected by future policy changes.