"Mapping" is a new LPgenerator tool! Technology for data migration in large projects
Dozens of words come into the Russian language every year, settle in it and hurt our ears. Anglicisms are used inappropriately and out of place, terms lose their meaning original meaning and move to new areas, and long-familiar words suddenly appear in an unfamiliar context - it’s easy to get confused. Strelka magazine is putting things in order in the Vocabulary section.
Where did it come from
The word is derived from the English “map” and the suffix -ing attached to it. Literal translation - mapping, mapping and topographic survey. IN Lately"mapping" is used in a broader sense, going beyond the purely topographical topic.
What is written in the dictionary
“Mapping is a graphical representation of a procedure, process, structure or system that reflects the location or relationships of components, and also documents flows, such as money, energy, goods, information, migration.” (businessdictionary.com)
“Video mapping - also used to mean 3D mapping - a direction in audiovisual art, which is a 3D projection onto a physical object environment taking into account its geometry and location in space.” (projection-mapping.org)
In the meaning of “visualization” - “a method of presenting information in the form optical image(for example, in the form of drawings and photographs, graphs, diagrams, block diagrams, tables, maps, etc.). Very effectively used to represent initially not visual information(for example, temperature, population density, distribution of levels of electromagnetic fields, etc.)" (Dictionary of business terms. "Akademik.ru". 2001)
"Mind mapping - graphic technique, which is based on the use of the brain’s natural tendency to think associatively, from the center to the periphery.” (mind-mapping.co.uk)
What the experts say
Kuba Snopek, teacher at the Strelka Institute, talks about mapping as a tool for studying the city
“I don’t call mapping cartography because cartography is a recognized scientific discipline, and it implies a very clear method. In short: a person goes to a new place and attacks everything he sees.
The mapping that we use as a tool for studying the city at Strelka is different and implies a reflection of the processes taking place in the city. We create a map on top of the existing one and check what has changed since the geodetic base was created. And each researcher can get his own map of the same space. This is the most interesting part: one can look only at architecture, another at the behavior of people, a third at the behavior of animals or at the light spectrum.
For me, any project starts with a map. Without this it is impossible to move on. Currently I am doing a project related to Polish churches. There is a map of four thousand objects, and the analysis of this map is the most important part of the project, it is its main document.”
Alexey Rozov, co-founder of the Power of Light company, talks about 3D mapping
“The point of 3D mapping is that we create a picture that is superimposed on a physical object in accordance with its shape and architecture. This is what makes it possible to modify a building using 3D transformation or changing textures.
First, engineers make a 3D model of the building. If the design is not very complex, then a model can be made by going to the territory and taking dimensions. If this is, for example, the Bolshoi Theater, then laser scanning is done, and a model is created from the resulting cloud of points.
Terrestrial 3D laser scanning of facades / photo: severnpartnership.com
Animators-artists then use 3D modeling programs to create the content. While they are drawing, engineers are making calculations about how many projectors and how much power are needed to cover the surface of the building. For example, the Bolshoi Theater needs 12 projectors, the Manege - eight, and the Moscow State University - 86. Calculations are also made on the brightness and resolution of the picture. Then a virtual set-up - setting up all the projectors so that they form a single picture. When the content is ready, everyone goes directly to the site. The projector tower is assembled on site and installed required servers, and engineers begin to flatten the image so that it falls squarely on the building. The computer turns on with the content loaded and the show begins. There shouldn't be any mistakes. If only very small ones, invisible to the average viewer. I've seen bad examples where people wanted to do 3D mapping, but the graphics turned out to be ugly, the projection didn't hit the object very accurately, the light coming out of the projector was miscalculated - and it turns out that everything looks dim, the image is pixelated, and it does not decorate, but, on the contrary, only spoils.
The time spent on one project depends on the scale of the building and the length of the video. If you, for example, are making a show for Moscow State University for half an hour, then you, in an amicable way, need a year to create it, but if for Bolshoi Theater lasting three minutes, a month or two is enough for you.
It is difficult to say how developed this is in Russia compared to other countries, but, for example, Moscow hosts the powerful annual Circle of Light festival. Today there is a tendency to use 3D mapping as interior design: permanent basis in a museum or mall they put on a show for guests several times a day.”
Usage examples
“Mapping reveals the economic, cultural and political value of the information that space provides. The method allows you to combine all this information and link it to a specific place.” (Strelka Magazine)
“For the 125th anniversary, the Czech Academy of Sciences prepared a visual show - video mapping on its historical building in Prague.” (420on.cz)
“Mind mapping is translated into Russian as “thinking map”, “mind map”, “memory map”, “ mental maps“. The visualization method can be used to create new ideas, analyze and organize information, take notes, make decisions and much more.” ("Science and life")
Replaced classes must declare a column primary key in a database table. Most classes must also declare their own JavaBeans-style properties, including a unique entity identifier. Element
| (1) |
name (optional): The name of the identifier property. |
| (2) |
type (optional): A name defining the Hibernate type of the property. |
| (3) |
column (optional - default property name): The name of the primary key column. |
| (4) |
unsaved-value (optional - defaults to null): An identifier property value that indicates that the instance is new (in persistent storage terms). |
| (5) |
Distinguishes this instance from transit instances that were loaded or saved in a previous version. access (optional - defaults to property): This is the strategy Hibernate will use to access this property |
object. If name attribute
is not specified, it is assumed that the class does not have an identifier property.
The unsaved-value attribute is important! If your class's default id property is not null, you must set the "unsaved-value" attribute to the appropriate value.
to access legacy data with composite keys. We strongly discourage the use of composite keys in other cases.
5.1.4.1. generator Required
next_hi_value_column
All generators implement the net.sf.hibernate.id.IdentifierGenerator interface. It's a very simple interface; many applications may use their own custom generator implementation. Despite this, Hibernate includes many built-in generators. Below are the short names (labels) for the built-in generators:
Increment generates identifiers of type long, short, or int that are unique only when no other processes are adding data to the same table.
Do not use in a cluster.identity Supports identity columns in DB2, MySQL, MS SQL Server
, Sybase and HypersonicSQL. The return identifier type is long, short, or int.sequence
Uses a sequence in DB2, PostgreSQL, Oracle, SAP DB, McKoi or a generator in Interbase. The return identifier type is long, short, or int. Do not use this generator for JTA connections or custom connections.uses the hi/lo algorithm to generate identifiers of type long, short or int, using a database sequence.
uuid.hexUses a 128-bit UUID algorithm to generate string identifiers that are unique within the network (using an IP address). UUID is a 32-character string containing the hexadecimal representation of the number.
uuid.stringuses the same UUID algorithm, but the string when using this generator consists of 16 (some) ANSII characters. Do not use with PostgreSQL.
nativeselects identity, sequence or hilo, depending on the capabilities of the database being used.
assignedprovides the application with the ability to independently set the object identifier before calling the save() method.
foreignthe identifier of another, associated object is used. Typically used in transactions with
5.1.4.2. Hi/Lo algorithm
The hilo and seqhilo generators provide two alternative implementations of the hi/lo algorithm, the preferred approach for generating identifiers. The first implementation requires a "special" table in the database to store the next "hi" value. The second implementation uses sequence (Oracle-style) in databases that support them.
Unfortunately, you cannot use hilo when supplying your Connection to Hibernate, nor can you use it in a configuration where Hiberante uses a JTA-managed application server data source. Hiberante should be able to receive the "hi" value in a new transaction. Standard approach in EJB, is to use a session stateless bean to implement the hi/lo algorithm.
5.1.4.3. UUID Algorithm
Don't try to use uuid.string in PostgreSQL.
5.1.4.4. Sequences and identity columns
You can use the identity key generator for databases that support indentity columns (DB2, MySQL, Sybase, MS SQL). For databases that support sequences, you can use the sequence style to generate keys. Both of these strategies require two SQL queries to insert a new object into the database.
To develop cross-platform applications, use the native strategy. It will use identity, sequence and hilo strategies depending on the capabilities of the database with which it is connected. this moment time Hibernate is running.
5.1.4.5. Defined IDs
If you want the application to assign IDs itself, you can use the assigned generator. This special generator uses IDs that are set by the application. To do this, the application sets the identifier to the corresponding property of the object. Be very careful when using this feature to set keys (in most cases this decision signals poor application design).
Due to its inherent nature, entities that use this generator cannot be saved via the Session.saveOrUpdate() method. Instead, you must explicitly tell Hibernate whether the object should be created or updated by calling the appropriate Session object methods: save() or update().
5.1.5. composite-id
For tables with composite keys, you can expose multiple class properties as object identification properties. Element
Your persistent class must override the equals() and hashCode() methods to implement composite identifier equivalence. It must also implement the Serializable interface.
Unfortunately, the ability to specify composite identifiers implies that the persistent object is the identifier. There is no possibility for convenient processing than through the object itself. You must create a persistent class entity yourself and set its identifying property before loading() the persistent state associated with that composite identifier. We'll describe a more appropriate way, where composite identifiers are implemented as a separate class, in Section 7.4, “Components as Composite Identifiers.” The attributes that are described below are only applicable to the alternative method:
name (optional): A component type property that contains a composite identifier (see next section).
class (optional, by default the property type is determined through reflection): the component of this class is used as a composite identifier (see the next section).
unsaved-value (optional, defaults to none): If set to any, this indicates that transit entities are treated as new.
5.1.6. discriminator
Element
The corresponding discriminator column values for each class are specified in the discriminator-value attribute for the elements
The force attribute is only useful if the table contains records with additional discriminator values that do not appear in the persistent class. Typically this attribute is not used.
5.1.7. version (optional)
Element
| (1) |
column (optional, defaults to property name): the name of the column that stores version numbers. |
| (2) |
name: The name of the persistent class property. |
| (3) |
type (optional, defaults to integer): The type of the version property. |
| (4) | |
| (5) |
unsaved-value (optional, defaults to undefined): A version property value that indicates that the entity has not yet been saved (unsaved). Do not confuse unsaved entities with transit entities that were saved or loaded in a previous session. (undefined indicates that the identifier value will be used.) |
Version numbers can be of type long, integer, short, timestamp or calendar.
5.1.8. timestamp (optional)
Element
| (1) |
column (optional, defaults to property name): The name of the column that contains the timestamp. |
| (2) |
name: The JavaBeans-style name of the Date or Timestamp property of the persistent class. |
| (3) |
access (optional, defaults to property): The strategy that Hibernate should use to access the value of a property. |
| (4) |
unsaved-value (optional - defaults to null): A time property value that indicates that the entity has not yet been saved (unsaved). Do not confuse unsaved entities with transit entities that were saved or loaded in a previous session. (undefined indicates that the identifier value will be used.) |
Note: element
5.1.9. property
Element
| (1) |
name: The name of the property, starting with a lowercase letter. |
| (2) |
column (optional, property name is substituted by default): the name of the corresponding column in the database table. |
| (3) |
type (optional): The name of the Hibernate type. |
| (4) |
update, insert (optional, defaults to true) : indicates that the corresponding column should be included in the SQL UPDATE and/or INSERT statements. Setting both properties to false allows the value of that property to be set either from another property that is displayed in the same column/columns, via a trigger, or by another application. |
| (5) |
formula (optional): SQL expression that calculates the value of the property. |
| (6) |
Calculated fields should not be mapped to a database table column. |
access (optional, defaults to property): The strategy that Hibernate should use to access the value of a property.
the value of the type property can be one of the following:
The name of the Hibernate base type (for example, integer, string, character, date, timestamp, float, binary, serializable, object, blob).
Java class name (for example, int, float, char, java.lang.String, java.util.Date, java.lang.Integer, java.sql.Clob).
The name of a class derived from PersistentEnum (for example, eg.Color).
The name of the Java class to be serialized.
The name of the custom class (for example, com.illflow.type.MyCustomType).
The access attribute allows you to control how Hibernate accesses a field at runtime. By default, Hibernate calls get/set methods to access a field. If you specify access="field" then Hibernate will bypass the get/set methods and access the field directly using reflection. You can specify your own access strategy by specifying a class that implements the net.sf.hibernate.property.PropertyAccessor interface.
5.1.10. many-to-one
A normal relationship with another persistent class is declared using the many-to-one element. In relational terms, it is a many-to-one association. It's really just a reference to an object.
| (1) |
name: Property name. |
| (2) |
column (optional): Column name. |
| (3) |
class (optional - by default, the field type is determined through reflection): The name of the associated class. |
| (4) |
cascade (optional): Specifies which operation will cascade from the parent object to the associated object. |
| (5) | |
| (6) |
update, insert (optional - true by default) determines that the displayed columns will be included in SQL UPDATE and/or INSERT queries. Setting both properties to false allows the value of that property to be set either from another property that is displayed in the same column/columns, via a trigger, or by another application. |
| (7) |
property-ref: (optional) The name of the key property of the associated class. This property will be used to bind. If not specified, the primary key of the associated class is used. |
| (8) |
access (optional - defaults to property): The strategy that Hibernate uses to access the value of a given field. |
The cascade attribute can take the following values: all, save-update, delete, none. Setting a value other than none will entail certain operations on the associated (child) object. See "Object Life Cycle" below.
The outer-join attribute can take the following three values:
auto (default) retrieves associated objects using outer join if the associated class does not have a proxy.
true Always retrieve associated objects using outer join.
false Never retrieve associated objects using outer join.
A typical many-to-one association declaration looks like this
The property-ref attribute is used only for linking with inherited data when the foreign key refers to a unique value of the associated table other than the primary key. This is a dangerous relational decision. For example, it is possible that the Product class has a unique sequence number that is not the primary key. (The unique attribute controls Hibernate's DDL generation. Generation is done using the SchemaExport utility.)
The mapping for OrderItem can use:
In fact, doing this is highly discouraged.
5.1.11. one-to-one
A one-to-one association with another persistent class can be declared using the one-to-one element.
| (1) |
name: Property name. |
| (2) |
class (optional - by default determined by reflection based on the field type): The name of the associated class. |
| (3) |
cascade (optional) specifies which operation will be cascaded from the parent object to the associated object. |
| (4) |
constrained (optional) specifies that a foreign key referencing a table of the associated class is constrained by that table's primary key. This option affects the order in which the save() and delete() cascade operations are performed (and is also used by the schema export tool). |
| (5) |
outer-join (optional - defaults to auto): Enables retrieval of associated objects using outer-joins if the hibernate.use_outer_join configuration file option is enabled. |
| (6) |
property-ref: (optional) The name of the property of the associated class that is included in the primary key of this class. |
| (7) |
If not specified, the primary key of the associated class is used. |
access (optional, defaults to property): The strategy that Hibernate should use to access this field.
There are two types of one-to-one associations:
primary key relationship
relationship using a unique foreign key
To organize an association using a primary key, there is no need for additional columns; If two records are related by such an association, it means that two records in two tables have the same primary key value. Therefore, if you want to associate two objects so that they are related by a primary key, then you must make sure that their IDs are set to the same value!
Now we need to make sure that the primary keys of the related records in the tables are identical. We use a special Hibernate foreign generator:
The persisted instance of the Person class is assigned the same primary key value that is assigned to the instance of the Employee class referenced by the employee property of the Person class.
As an alternative to describing the one-to-one relationship from Employee to Person through a unique foreign key, you can use the following notation:
This association can be made bidirectional by adding the following expression to the mapping of the Person class:
5.1.12. component, dynamic-component
Element
| (1) |
name: The name of the property (referring to the component object). |
| (2) |
class (optional - by default the component type is determined using reflection): The name of the component class. |
| (3) |
insert: If set to true, the component's displayed fields participate in SQL INSERT queries. |
| (4) |
update: If set to true, the component's displayed fields participate in SQL UPDATE queries. |
| (5) |
access (optional - defaults to property): The strategy that Hibernate should use when accessing this bean through its parent object. |
Nested tags
Element
Element
5.1.13. subclass
Finally, polymorphic persistence requires every subclass of the base class to be declared. For the (recommended) display strategy, table-per-class-hierarchy uses the element
Each subclass must declare its own persistent fields and subclasses. Inheritance of properties is allowed
5.1.14. joined-subclass
Alternatively, a subclass whose objects are stored in a separate table (table-per-subclass mapping strategy) is declared using the element
This display strategy does not require the discriminator column to be specified. However, each subclass must declare a table column that contains the identifier to be displayed by the element
The persistent state consists of references to other entities and instances of value types. Values are primitives, collections, components, and other immutable objects. Unlike entities, value type instances (particularly collections and components) are persisted and deleted when available. Because value type objects (and primitives) are stored and deleted along with their containing entity, they cannot have independent versioning. Values also do not have an independent identity and thus cannot be shared between two entities or collections.
All types in Hibernate, with the exception of collections, support null pointer semantics.
Up to this point, we have used the term "persistent class" to refer to entities. We will continue to do this. Strictly speaking, not all user-defined classes with persistent state are entities. For example, a component is a user-defined class with value-type semantics (components are part of the entities that contain them, and are considered fields of those entities).
5.2.2. Basic value types
The basic types can be roughly divided as follows
integer, long, short, float, double, character, byte, boolean, yes_no, true_false
Mappings of primitive Java types or wrapper classes to the corresponding (vendor-dependent) SQL types of table columns. boolean, yes_no, and true_false are alternative notations for the Java types boolean or java.lang.Boolean.
stringMapping java.lang.String type to VARCHAR (or Oracle VARCHAR2).
date, time, timestampMapping the java.util.Date type and its subclasses to the SQL types DATE, TIME, and TIMESTAMP (or equivalent).
calendar, calendar_dateMapping the java.util.Calendar type to the SQL types TIMESTAMP and DATE (or equivalent).
big_decimalMapping type java.math.BigDecimal to NUMERIC (or Oracle NUMBER).
locale, timezone, currencyMapping java.util.Locale, java.util.TimeZone, and java.util.Currency types to VARCHAR (or Oracle VARCHAR2). Locale and Currency instances are mapped to their ISO codes. TimeZone instances are mapped to their identifiers (IDs).
classMapping type java.lang.Class to VARCHAR (or Oracle VARCHAR2). Class is displayed as its full name.
binaryMaps byte arrays to the corresponding binary SQL type.
textDisplays long Java strings in SQL CLOB or TEXT.
serializableMaps serializable Java types to corresponding binary SQL types. You can also denote the Hibernate serializable type as the name of a serializable Java class or interface that is not a base type and does not implement the PersistentEnum interface.
clob, blobJDBC type mapping of the java.sql.Clob and java.sql.Blob classes. These types may be inconvenient for some applications because blob and clob objects cannot be used outside of transactions. (In addition, drivers do not support these types fully and uniformly.)
Unique identifiers for entities and collections can be of any basic type except binary, blob, and clob. (Composite identifiers are also allowed, see below.)
Basic value types are described by constants declared in net.sf.hibernate.Hibernate. For example, Hibernate.STRING represents the string type.
5.2.3. Persistent enum types
An enumerated type is a basic Java idiom when a class has a constant (small) number of immutable instances (translator's note in Java 5 this was introduced at the language level, in earlier versions a special pattern was used for this). You can create persistent enum types by implementing the net.sf.hibernate.PersistentEnum interface, and defining the toInt() and fromInt() operations:
Package eg; import net.sf.hibernate.PersistentEnum; public class Color implements PersistentEnum ( private final int code; private Color(int code) ( this.code = code; ) public static final Color TABBY = new Color(0); public static final Color GINGER = new Color(1); public static final Color BLACK = new Color(2); public int toInt() ( return code; ) public static Color fromInt(int code) ( switch (code) ( case 0: return TABBY; case 1: return GINGER; case 2: return BLACK; default: throw new RuntimeException("Unknown color code");
The name of a Hibernate type is simply the name of the enumerated class, in this case eg.Color.
5.2.4. Custom value types
It is relatively easy for developers to create their own value types. For example, you might want to store properties of type java.lang.BigInteger into columns of type VARCHAR. Hibernate doesn't provide a built-in type for this. But defining custom types is not limited to mapping properties (or collection elements) to a single table column. So, for example, you can have a property getName()/setName() of type java.lang.String which is stored in the FIRST_NAME, INITIAL, SURNAME columns.
To implement a custom type, implement one of the net.sf.hibernate.UserType or net.sf.hibernate.CompositeUserType interfaces and declare the property using the fully qualified class name of your type implementation. Review net.sf.hibernate.test.DoubleStringType for available capabilities.
Note: use tags
Although Hibernate's wealth of built-in types and component support means that you rarely need to use custom types, it is still good practice to use them as (non-entity) classes for types that are frequently used in your application. For example, the MonetoryAmount class is a good candidate for CompositeUserType, although it can be exposed as a component. The main motivation is abstraction. With custom types, your mapping document will be more resilient to possible changes in the future if you change the currency type representation.
5.2.5. Any type display
There is another type for displaying properties. Display element
The meta-type attribute allows an application to define a custom type that maps database column values to persistent classes whose identifier properties are of the type defined by id-type. If the meta-type returns java.lang.Class entities, then nothing else is required. In other cases, when it is a base type such as string or character, you must map the values to the classes.
| (1) |
name: Property name. |
| (2) |
id-type: Identifier type. |
| (3) |
meta-type (optional - defaults to class): a type that maps java.lang.Class into a single database column, or alternatively a type that is allowed to map a discriminator. |
| (4) |
cascade (optional - defaults to none): The type of cascade operation. |
| (5) |
access (optional - defaults to property): The strategy that Hibernate should use to access the value of a property. |
The old object property, which has its own place in Hibernate 1.2, is still supported but has been deprecated.
5.3. SQL identifiers in quotes
You can force Hibernate to quote identifiers in SQL statements. Hibernate will follow the quoting rules according to the specified SQL dialect (usually double quotes, but parentheses for SQL Server and backquotes for MySQL).
5.4. Individual display files
You can declare subclass and joined-subclass mappings in separate documents, right inside the hibernate-mapping element. This allows the class hierarchy to be expanded by adding a new mapping file. With this approach, you must specify an extends attribute in the subclass mapping containing the name of the pre-mapped superclass. Using this feature makes the order in which the mapping documents are listed important.
Dear friends!
Today we are pleased to inform you that our developers have implemented the ability to transport data via URL (mapping) beyond the target page.
Using this function, you can transfer all the data from the form fields to the page that the user goes to when sending you a lead. Thanks to this, the lead not only gets into , but can also immediately get into your database if he is “met” by the corresponding script on the redirect page.
Now there is no need to export data from the lead processing system! You can send and process them immediately in your own database!
Also, thanks to this function, it becomes possible to congratulate or thank the user who provided his contact information personally.
How does mapping work?
The essence of mapping is that when sending data from form fields, their contents are added to the link to which the redirect occurs. The URL becomes: //my_site.com/?name=NAME&email=EMAIL_ADDRESS&phone=PHONE_NUMBER&lead_id=225298.
Important! In addition to all field data, the lead ID is always passed in the lead_id parameter.
On the page to which the transition is made, this information is “received” by a special script, which, in turn, distributes the data into the appropriate “cells”.
Draw your attention to! Mapping only works if the “Form Result” is “Go to URL”!
How can I set up “transporting” a lead by URL (mapping) on my landing page?
1. Log in.
2. Select the page with the lead form from which you are going to “broadcast” the data.
3. In the editor, double-click on the form.
4. In the window that appears, fill in the “Mapping” column with the corresponding field names in English. For example, name - name, phone - telephone, etc.
5. Save your changes.
6. In the form properties, set up a redirect to the desired page - this could be a page of your site that has JavaScript built into it, which will process the data from the fields received from the URL.
Check the “Pass form fields” checkbox.
7. Save changes in the main editor menu.
That's all! :-)
Now the data from your form fields will be transferred to the page to which you redirect the user. You don't have to export leads from CRM LPgenerator - they can be “transported” to your CRM directly via URL. The possibilities of mapping for transporting data are truly limitless.
Companies that use Excel for reporting transformation purposes receive tangible savings when preparing financial statements under IFRS. If transaction volumes allow accounting data to be processed in spreadsheets, it is advisable to use Excel
12.01.2016Excel tables, in addition to arithmetic accuracy and clarity of transformation procedures, make it possible to generate data for economic analysis of financial activities based on IFRS results, which turns the reporting model into a management tool.
Preparatory stage of reporting transformation
At the preparatory stage, an analysis of specific differences between IFRS applicable to a given company and accounting practice under RAS is carried out. It should be noted that it is inappropriate to start from the rules of Russian accounting, since in this case it will be difficult to get away from the “priority of form over content” - you should start with an analysis of the company as a whole and its activities from the point of view of IFRS.
International standards relevant to each specific business must be included in the accounting policies under IFRS. For example, a trading entity is unlikely to use complex financial instruments or the provisions of IAS 41 Agriculture, and a private company is not required to disclose earnings per share under IAS 33 Earnings per Share. The procedure for developing an accounting policy should be aimed not only at creating accounting rules and memorandums in accordance with IFRS, but also at preparing a block of notes directly to the IFRS statements, containing the main aspects of the accounting policy required to be disclosed in accordance with IAS 1 “Presentation financial statements".
Based on the obtained accounting policies under IFRS, it is necessary to identify discrepancies in the estimates and principles applied in RAS, and create a list and rules for calculating the main transformation adjustments, as well as a list of additional information necessary for IFRS purposes, but not taken into account in accordance with the requirements of Russian legislation .
When applying international standards for the first time in accordance with IFRS 1, you should be aware of the exceptions and simplifications allowed by the standard, and that these reliefs no longer apply.
The process of updating accounting policies under IFRS, the list of adjustments and the list of additional information must be constant, since the requirements of IFRS and Russian legislation are constantly being updated.
Chart of accounts mapping for reporting transformation
Mapping - from the English mapping (correspondence, as well as transformation) - is a procedure for posting data in several coordinate systems, in our case, converting balances and turnover generated in accordance with the RAS chart of accounts into the structure of the chart of accounts according to IFRS (Table 1).
Table 1. Example of chart of accounts mapping
A few words about drawing up the actual chart of accounts according to IFRS.
- Each IFRS indicator must have a unique digital code, in extreme cases alphanumeric, in a strictly defined format. Summarizing indicators in modern versions of Excel is possible even by text characteristics, but in this case the risk of data distortion increases in the event of a simple typo. To minimize errors, directories and drop-down lists with codes and names of accounts and analytics are used, as well as “SUMMIF” and “VLOOKUP” formulas that summarize data with specified characteristics, namely unique codes.
- The hierarchy of the chart of accounts should allow you to group data not only by elements, but also by lines of the reporting form and notes. Let’s say that the article “Buildings and structures - Initial cost”, in addition to its own code, should also contain among the analytics the line code of the statement of financial position (hereinafter referred to as the balance sheet) and the code of the notes table, which will allow you to fill out forms and tabular reporting notes using Excel formulas.
- Each section of reporting forms in the chart of accounts must contain spare empty lines - this makes it possible to flexibly adjust the chart of accounts without reconfiguring formulas, and also allows you not to violate the principle of data comparability. It is advisable to provide space for new sections, for example, if the company has not previously owned investment property, but management plans to create or acquire real estate for rental. In this case, you simply fill in the empty rows and enter reporting codes, and Excel automatically aggregates the indicators.
- It is necessary to save the history of changes to the mapping (usually on the basis of a memorandum or other administrative methodological document) indicating the reason, the person responsible, and the timing of the changes coming into force. This is important both for generating comparable data from period to period and for passing an audit.
It should be noted that the more the analyst contains the Russian chart of accounts, the easier it is to carry out mapping and reclassification adjustments necessary due to different principles of data aggregation in RAS and IFRS. Therefore, if possible, the RAS chart of accounts and its analytics should be brought as close as possible to the needs of IFRS in order to increase the efficiency of the transformation process and reduce costs.
Gathering the information necessary to fill out the transformation model. At this stage, data on balance sheet account balances and turnover of income and expense accounts for the reporting period is collected, the initial balance sheet and profit and loss statement are filled out.
Along with this process, significant transactions, litigation, major new contracts, and additional disclosures are reviewed. A regulated list of additional information should be developed, as well as those responsible for the preparation of the relevant data should be assigned and deadlines should be established.
The list presented in Table 2 can be either shortened if the company does not have certain operations, or significantly expanded. As a rule, changes in a company's activities that entail additional adjustments to IFRS rarely occur. Therefore, the most thorough analysis is done during the initial acquaintance with the business, and only then significant changes are monitored. Thus, in most cases, companies must make about ten to twenty transformational adjustments, which can be regulated by relevant guidelines and enshrined in the document “Procedure for accounting for transformational adjustments.”
Table 2. Sample list of additional information
All adjustments should be made in the form of a working document similar to an accounting statement. The working document must contain the methodological basis and factual premises on the basis of which certain adjustments were made, and the calculations themselves. It is also necessary to establish control procedures aimed at checking the correctness of calculations, reconciliation of data from working documents and transformation models, as well as the correctness of transactions.
Stage of formation of incoming adjustments. Incoming adjustments are generated when IFRS is first applied, as well as in transactions involving the acquisition of new companies, which must be measured at fair value.
To begin with, the balance sheet and profit and loss account items are regrouped. These are so-called reclassification adjustments. Major reclassification adjustments include the reversal or reversal of accounts receivable, payable and advances, the reclassification of deferred expenses, the separation of current and non-current assets and liabilities, the transfer of deposits with maturities of less than 90 days to cash, and a more detailed posting of income and expenses to related accounts, if such work was not done at the mapping stage (Table 3).
Table 3. Example of a reclassification table
The next block of adjustments is corrections that affect the amount of balance sheet items, as well as income and expenses. They should not be confused with reclassification adjustments, since only estimated adjustments affect the amount of deferred taxes under IFRS.
In practice, the most significant adjustment amounts relate to the measurement of assets at fair value - fixed assets (especially in cases where the company owns old assets) and intangible assets. It is impossible to calculate such adjustments on your own, since this requires data from an examination report conducted by a qualified appraiser. For example, without special knowledge and experience it is impossible to determine the value of the customer base, which, when purchasing a company, should be recognized as an intangible asset under IFRS. Only after receiving assessment data on the fair amount of the initial cost, the degree of depreciation, and the remaining useful life, registers of fixed assets and intangible assets according to IFRS are formed. Accounting for fixed assets and intangible assets can be carried out either in a separate program or in spreadsheets, when a register of fixed assets is maintained in Excel, receipts, modernizations, disposals of objects are reflected, and depreciation is calculated at the cost recognized in accordance with IFRS.
The simplest way to calculate adjustments is to compare RAS and IFRS data and determine the discrepancy between them. These amounts form the amendment (Table 4).
Table 4. Calculation of adjustments for revaluation of fixed assets at fair value
In addition to reflecting the revaluation, for fixed assets and intangible assets it may be necessary to recalculate the amount of capitalized interest, since RAS and IFRS contain different approaches to determining the amount of capitalization.
The provisions of IAS 36 Impairment of Assets also focus more on testing property, plant and equipment and intangible assets, the value of which must be adjusted when there is evidence of impairment.
If a company uses finance leases in its operations (as interpreted by IFRS), the amendments may also affect the amount of property, plant and equipment and depreciation expenses, in correspondence with finance lease obligations and interest receivables for the use of loan funds.
Particular attention should be paid to adjustments related to discounting (as, for example, in the case of long-term finance leases, when both the cost of fixed assets and the debt under finance lease agreements are estimated on the basis of discounting). IFRS requires discounting of any long-term assets and liabilities:
- the amount of revenue when payment is deferred in time;
- the amount of a long-term reserve or provision in accordance with IAS 37 “Provisions, contingent liabilities and contingent assets”;
- the cost of investing in a subsidiary when deferred payment for shares is provided;
- debt component of long-term convertible bonds;
- the recoverable amount of a financial asset accounted for at amortized cost when tested for impairment, etc.
Among the most common adjustments we can also note:
- for inventories (writing off illiquid inventories as losses, creating a reserve for depreciation of inventories, writing off shortages and losses from damage to valuables, as well as certain types of deferred expenses);
- for settlements with personnel (adjustments to reserves for vacations, creation of a reserve for future remuneration, settlements under pension plans);
- Cutoff adjustments (writing off deferred revenue, additional accrual or write-off of income and expenses of the reporting period that were not reflected in RAS due to lack of documents or differences in the approach to recognizing the moment of transfer of risks and benefits, in correspondence with accounts of settlements with counterparties);
- for accounts receivable and payable, as well as loans and borrowings (reflection at amortized cost using the effective interest method, adjustment of reserves for doubtful debts);
- on financial investments (recognition of a share in the profit or loss of associated companies, adjustments to the value of financial investments by which the current market value can be determined, etc.).
After all estimated adjustments have been generated, the amount of deferred income tax adjustment is determined.
Of course, not all possible adjustments are listed, since the goal is to demonstrate how the pool of incoming adjustments is formed and how adjustments should be carried forward from year to year (Table 5).
Table 5. Formation of a list of incoming adjustments
Next, taking into account incoming adjustments, a balance sheet, profit and loss statement, statement of changes in capital, cash flow statement in IFRS format are prepared, and explanations for the statements are also prepared.
Primary adjustments are used to carry forward into the reporting of subsequent periods as incoming adjustments. There are two transfer methods:
- adjustments to balance sheet accounts are taken into account in correspondence with the account of retained earnings;
- adjustments to income/expense accounts are reversed in correspondence with the retained earnings account.
The choice of transfer method only affects the technique for calculating current adjustments for subsequent reporting periods, the end result will be the same, however, it will no longer be possible to change the model for calculating adjustments, so you should determine in advance the most convenient method and stick to it.
Stage of formation of adjustments for subsequent reporting periods. Typical adjustments in the following reporting periods must be drawn up taking into account incoming adjustments. The mechanism for generating IFRS data is as follows - the following are filled out page by page in Excel tables:
- mapping balances and turnover according to RAS into balances and turnover according to IFRS;
- reclassification adjustments;
- incoming adjustments (excluding reclasses of the previous period);
- adjustments for the current period (calculated in separate working documents taking into account accumulated incoming adjustments).
Then, using the “SUMIF” formulas, the data is pulled up onto the summary sheet (see Table 6).
Table 6. Formation of IFRS data in the transformation model
IFRS data (column 8) is obtained by summing the original RAS data, reclassifications, incoming and current adjustments. At the next stage, also using the “SUMMIF” formula, ready-made IFRS indicators are aggregated on report pages (balance sheet, profit and loss statement) by line codes of reporting forms in accordance with the assigned reporting form code (Table 7). In the same way, tabular forms of notes are filled out, control and reconciliation formulas are written between the transformation table, reporting forms and notes, and the change in retained earnings for the period is compared with the opening and closing balances for the indicator (discrepancies in the amount of accrued dividends are possible).
Table 7. Example of using the Excel “SUMIF” function
As we can see, Excel allows you to quite simply and clearly generate IFRS data through transformation. In practice, other approaches to filling out transformation tables are also used, for example, like a classic chess set. However, if there are many adjustments, the resulting files are cumbersome and the risk of technical errors increases; moreover, it becomes difficult to analyze the amendments accumulated over several periods. Whatever the transformation model is used, there are universal recommendations for working with Excel: data should be stored on reliable servers protected from unauthorized access, automatic creation of backup copies of the main working files and auto-saving during work, regular archiving of both primary data and final models, tracking changes to files and maintaining a summary status file (checklist) containing information about the necessary stages of transformation and the degree of completion of established procedures.
In the previous part, we looked at the types of relationships (one-to-one, one-to-many, many-to-many), as well as one class Book and its mapping class BookMap. In the second part, we will update the Book class, create the remaining classes and connections between them, as was depicted in the previous chapter in the Database Diagram located above the subheading 1.3.1 Relationships.
Code of classes and mappings (With comments)
Class Book
Public class Book ( //Unique identifier public virtual int Id ( get; set; ) // Title public virtual string Name ( get; set; ) // Description public virtual string Description ( get; set; ) // Rating of the World of Fiction public virtual int MfRaiting ( get; set; ) //Page numbers public virtual int PageNumber ( get; set; ) //Link to the picture public virtual string Image (get; set; ) //Date of book arrival (filter by new items!) public virtual DateTime IncomeDate ( get; set; ) //Genre (Many-to-Many) //Why ISet and not IList? Only one collection (IList) can be selected using JOIN fetch, if more than one collection is needed for JOIN fetching, then it is better to convert them into an ISet public virtual ISet collection
();
Books ( get; set; ) //Initializing Authors public Author() ( Books=new HashSet
();
Class Opinion:
Public class Mind ( public virtual int Id ( get; set; ) //My opinion public virtual string MyMind ( get; set; ) //Fantlab's opinion public virtual string MindFantLab ( get; set; ) //Book public virtual Book Book ( get; set; ) ) //Mapping public class MindMap:ClassMap
Class Cycle(Series):
Public class Series ( public virtual int Id ( get; set; ) public virtual string Name ( get; set; ) //I created an IList, not an ISet, because other than Book, Series is not associated with anything else, although you can do and ISet public virtual IList
) ) public class SeriesMap: ClassMap
( public SeriesMap() ( Id(x => x.Id); Map(x => x.Name); //One-to-many relationship HasMany(x => x.Books) ////Owner of the collection . the other end of the relation (Book) and it will be saved first.
public virtual ISet
public virtual ISet
, and not, for example, the IList familiar to many
? If we use IList instead of ISet and try to run the project, we won’t notice much of a difference (Tables and classes will be created). But when we add the Genre and Authors tables to the Book LeftJoin class at the same time, and we also try to display non-repeating records from the Book table (Distinct Book.Id) into a view (View), Nhibernate will throw an exception and an error.
Cannot simultaneously fetch multiple bags.
NHibernate has the concept of a “main” table. Although the many-to-many relationship between the Book and Author tables is equivalent (An author can have many books, a book can have many authors), Nhibernate requires the programmer to specify the table that is stored second (has a method. inverse()), that is, first a record will be created/updated/deleted in the Book table, and only then in the Author table.
Cascade.All means performing cascading operations on save-update and delete. That is, when an object is saved, updated or deleted, all dependent objects are checked and created/updated/added (Ps. Can be written instead of Cascade.All -> .Cascade.SaveUpdate().Cascade.Delete())
Method.Table("Book_Author"); creates an “intermediate” table “Book_Author” in the database.
Many-to-one, one-to-many relationship.
The.Constrained() method tells NHibernate that a record from the Book table must match a record from the Mind table (the id of the Mind table must be equal to the id of the Book table)
If you now run the project and look at the Bibilioteca database, new tables with already formed connections will appear.
Next, fill the created tables with data...
To do this, we will create a test application that will save data in the database, update and delete it, changing the HomeController as follows (we comment on unnecessary sections of the code):
public ActionResult Index() ( using (ISession session = NHibernateHelper.OpenSession()) ( using (ITransaction transaction = session.BeginTransaction()) ( //Create, add var createBook = new Book(); createBook.Name = "Metro2033" ; createBook.Description = "Post-apocalyptic mysticism"; createBook.Authors.Add(new Author ( Name = "Glukhovsky" )); createBook.Genres.Add(new Genre ( Name = "Post-apocalyptic mysticism" )); Series ( Name = "Metro" ); createBook.Mind = new Mind ( MyMind = "Post-apocalyptic mysticism" ); session.SaveOrUpdate(createBook); //Update (By ID) //var series = session.Get
) ) public class SeriesMap: ClassMap
- ) Genre genreAl = null; Author authorAl = null; Series seriesAl = null; Mind mindAl = null;
() var books = session.QueryOver; - () //Left Join with table Genres .JoinAlias(p => p.Genres, () => .JoinAlias(p => p.Authors, () => authorAl, JoinType.LeftOuterJoin) .JoinAlias(p => p .Series, () => seriesAl, JoinType.LeftOuterJoin) .JoinAlias(p => p.Mind, () => mindAl, JoinType.LeftOuterJoin) //Remove duplicate table id numbers Book.TransformUsing(Transformers.DistinctRootEntity). List(); return View(books); var books = session.QueryOver
Select * From Book
.JoinAlias(p => p.Genres, () => genreAl, JoinType.LeftOuterJoin)
- similar to executing a SQL script: - SELECT *FROM Book inner JOIN Book_Genre ON book.id = Book_Genre.Book_id LEFT JOIN Genre ON Book_Genre.Genre_id = Genre.id.TransformUsing(Transformers.DistinctRootEntity)
- Similar to executing a SQL script:
() //Left Join with table Genres .JoinAlias(p => p.Genres, () => .JoinAlias(p => p.Authors, () => authorAl, JoinType.LeftOuterJoin) .JoinAlias(p => p .Series, () => seriesAl, JoinType.LeftOuterJoin) .JoinAlias(p => p.Mind, () => mindAl, JoinType.LeftOuterJoin) //Remove duplicate table id numbers Book.TransformUsing(Transformers.DistinctRootEntity). List(); return View(books);
- SELECT distinct Book.Id... , (removes duplicate records with the same id) Types of associations LeftOuterJoin - selects all records from the left table ( Book
- ), and then appends the right table records to them ( LeftOuterJoin - selects all records from the left table ( Genre , (removes duplicate records with the same id))
- ). If a corresponding entry is not found in the right table, displays it as Null , (removes duplicate records with the same id) RightOuterJoin is the opposite of LEFT JOIN - it selects all records from the right table ( LeftOuterJoin - selects all records from the left table (), and then appends the left table records to them (
InnerJoin - selects only those records from the left tables (
) which has a corresponding entry from the right table (
), and then joins them with records from the right table @model IEnumerable
@Html.DisplayNameFor(model => model.Authors) @( Layout = null; )
Index
@Html.ActionLink("Create New", "Create")
@Html.DisplayNameFor(model => model.Name)
@Html.DisplayNameFor(model => model.Mind)
@Html.DisplayNameFor(model => model.Series)
}
@Html.DisplayNameFor(model => model.Genres)
Operations @foreach (var item in Model) ( @Html.DisplayFor(modelItem => item.Name)
@Html.DisplayFor(modelItem => item.Mind.MyMind)
}
@(string strSeries = item.Series != null ? item.Series.Name: null;)
}
@Html.ActionLink("Edit", "Edit", new ( id = item.Id )) |
@Html.ActionLink("Details", "Details", new ( id = item.Id )) |
- @Html.ActionLink("Delete", "Delete", new ( id = item.Id ))
- Having checked all the operations one by one, we will notice that:
During the Create and Update operations, all data associated with the Book table is updated (remove Cascade="save-update" or cascade="all" and the associated data will not be saved)
When deleting, data is deleted from the Book, Mind, Book_Author tables, but the remaining data is not deleted because they have Cascade="save-update"
Mapping for classes that have inheritance.
How to map classes that have inheritance? Let's say we have this example:
//Class of Two-Dimensional Shapes public class TwoDShape ( //Width public virtual int Width ( get; set; ) // Height public virtual int Height ( get; set; ) ) // Class Triangle public class Triangle: TwoDShape ( //Identification number public virtual int Id ( get; set; ) //Type of triangle public virtual string Style ( get; set; ) )
//Triangle mapping public class TriangleMap: ClassMap 
( public TriangleMap() ( Id(x => x.Id); Map(x => x.Style); Map(x => x.Height); Map(x => x.Width); ) )
- After launching the application, the following (empty) table will appear in the Biblioteca database
- Tags:
- asp.net mvc 4
