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Datasets of impact of the first-time adoption of IFRS 16 in the financial statements of Slovak compulsory IFRS adopters.

ABSTRACT: To make the accounting data internationally comparable, the International Financial Reporting Standards (IFRS) have been adopted by companies across the world, including those in the member states of the European Union. In 2017, the new international financial reporting standard (IFRS 16, "Leases") has introduced mandatory recognition, in the statements of the financial position, of some of the former off-balance-sheet assets and liabilities arising from operating leases. Since 2019, the IFRS 16 has become binding for all financial statements prepared by the IFRS adopters. By the end of the transition period, we have collected the financial statements of 155 Slovak IFRS adopters, extracted the related data, and classify them into four categories. The first three of those categories are rather auxiliary - general information about the company and its financial statements, underlying information about the transition process from formerly applied standard IAS 17 to IFRS 16, and the disclosure of the related information in financial statements. The fourth one, the impact of the adoption of the IFRS 16 on the statements of the financial position as of the date of transition, contains information about the financial impact of the IFRS 16 on Slovak first-time adopters. To enable further analyses, we compile and make available the list of direct links to 761 financial statements of Slovak IFRS adopters, covering years 2015-2019.

SUBMITTER: Tumpach M

PROVIDER: S-EPMC8047158 | biostudies-literature |

REPOSITORIES: biostudies-literature

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Project description:BackgroundWith China's aging and declining fertility rate, the importance of population quality is increasing. As the main force of the labor market in the future, the Chinese government tries to promote the development of adolescents by increasing the financial investment in compulsory education, so as to improve the future population quality of China and enhance the national competitiveness. Therefore, the aim of this study was to investigate the relationship between financial investment in compulsory education and the health of Chinese adolescents.MethodsThis study specifically uses data obtained from China Education Panel Survey (CEPS). The data were nationally representative, which covered families, schools, and communities. For the CEPS data obtained, the 2013-2014 school year was the baseline, and two cohorts of 7th and 9th graders were the starting point of the survey. In the 2014-2015 school year, 8th-grade students who participated in the baseline survey (7th-grade students in the 2013-2014 school year) were followed up. Since the second period only began to investigate the data on financial investment in compulsory education, this article uses the data from the 2014-2015 academic year for research. OLS and Ordered Probit models were used to investigate the impact of financial investment in compulsory education on adolescent health.ResultsWith the doubling of financial investment in compulsory education, self-rated health increased by 0.021, frequency of illness decreased by 0.03, the number of sick leave days decreased by 0.207, and depression decreased by 0.191. The heterogeneity analysis shows that compared to only-child, high-income and nonagricultural groups, the financial investment in compulsory education has a greater impact on the health of adolescents with the characteristics of agriculture hukou, non-only-child and low-income families. Further analysis of the impact mechanism shows that financial investment in compulsory education exerts a significant influence on the health of adolescents by easing family budget constraints, improving school sports facilities, and increasing the expected return of health investment and social capital.ConclusionsFinancial investment in compulsory education can enhance the health of adolescents, and vulnerable groups benefit more, which is conducive to promoting health equity.

Project description:ObjectivesTo investigate how different competing interest (COI) statements affect clinical readers' perceptions of education articles.DesignRandomised controlled trial.Setting and participantsRandom sample of UK doctors.InterventionsWe created four permutations of each of two clinical reviews (on gout or dyspepsia), which varied only in terms of the COI statement. Volunteers were blinded and randomised to receive one review and asked to complete a questionnaire after reading it. Blinded factorial analyses of variance and analyses of covariance were carried out to assess the influence of each review and type of COI on outcomes.Primary and secondary outcomesConfidence in the article's conclusions (primary outcome), its importance, their level of interest in the article and their likelihood to change practice after reading it.ResultsOf 10 889 doctors invited to participate, 1065 (10%) volunteered. Of these, 749 (70%) completed the survey. Analysis of covariance (adjusting for age, sex, job type, years since qualification) showed no significant difference between the groups in participants' confidence in the article (gout: p=0.32, dyspepsia: p=0.78) or their rating of its importance (gout: p=0.09, dyspepsia: p=0.79). For the gout review, participants rated articles with advisory board and consultancies COI as significantly less interesting than those with no COI (p=0.028 with Bonferroni correction). Among participants indicating that they treat the condition and that the article's recommendations differed from their own practice, there was no significant difference in likelihood to change practice between groups (gout: p=0.59, n=59; dyspepsia: p=0.56, n=80).ConclusionsDoctors' confidence in educational articles was not influenced by the COI statements. Further work is required to determine if doctors do not perceive these COIs as important in educational articles or if they do not pay attention to these statements. More meaningful COI disclosure practices may be needed, which highlight context-specific potential sources of bias to readers.Trial registration numberNCT02548312; Results.

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Datasets of impact of the first-time adoption of IFRS 16 in the financial statements of Slovak compulsory IFRS adopters.

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