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Freight on Board Destination Freight or free on board destination means the terms of the transaction as it pertains to liabilities of the goods being delivered for a company will not pass on to the customer or the purchaser until it arrives on location of that customer . FOB shipping point means that Biovail would have recognized the revenue the same day it shipped as the sales arrangement was satisfied, service rendered, and a determinable sales price established. Freight on Board, known internationally as Free on Board, are the terms of a transaction within a contract. A. Therefore a company cannot and should not recognize revenue until the goods have arrived on location of the customer. 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So when does the customer gain control? With FOB shipping point the sale occurs at the seller’s shipping dock and with FOB destination the sale occurs when it arrives at the buyer’s receiving dock. terms. The case is centered on the question of revenue recognition and how the company should have accounted for the sales (FOB company or FOB destination). The terms FOB shipping point and FOB destination have significance in accounting because they determine the following: Freight or free on board shipping point means that a company is allowing the purchaser or customer to assume the responsibility as soon as the goods have left the seller’s warehouse or business location. What is visual communication and why it matters; Nov. 20, 2020. In the manufacturing industry, entities often have multiple contracts with the same client to produce different goods or components. To figure out the size of the second part of the revenue recognition, the simplest approach would be to calculate the historical cost of replacing goods that are lost or damaged in transit, and apply this percentage to the sale transaction. Question One (Total marks: 25 marks) (a) The following table provides a summary of the revenue recognition that would occur if the company Biovail implemented (i) ‘free on board’ (FOB) Biovail; or (ii) FOB destination. Freight or free on board destination means the terms of the transaction as it pertains to liabilities of the goods being delivered for a company will not pass on to the customer or the purchaser until it arrives on location of that customer. Where physical delivery of products is required, Free On Board (FOB) Destination or FOB Shipping point must be specifically mentioned in the contract. Or, maybe the customer has the ability to redirect the goods to its own customers while the goods are in transit. protected from certain losses in a manner similar to FOB destination shipping point terms. 2. Basically, revenue for the bulk of all sales is accelerated to the point of shipment, which means that businesses using synthetic FOB destination terms will experience a one-time bump in sales and profits that’s likely to be fairly small. If the FOB point is anything other than origin, i.e. Under FOB destination terms, the title of the asset does not transfer to the customer until it is delivered and at the time of delivery the revenue would be recognized. The accounting literature on revenue recognition includes both broad conceptual discussions as well as certain industry-specific guidance. If so, allocate the selling price to each of these performance obligations. One is the goods, and the other is its coverage of the risk of loss during the in-transit period. This means that the seller is effectively retaining the responsibilities of ownership until the goods reach the customer. Revenue ... Our new auditor insisted that revenue can only be recognized after the goods arrived at the named port of destination. FOB and CIF, at the following point, the entity should recognize Revenue in their financial statements provided that all of the criteria defined in … BIOVAIL CORPORATION • REVENUE RECOGNITION There are two possible FOB contract structures mentioned in the case, namely FOB shipping point and FOB destination. Conversely, FOB destination would transfer control at the time of delivery. Accordingly, such sales are referred to as “Synthetic FOB Destination Sales”. Nov. 21, 2020. Selected Revenue Recognition Issues 1. That is how the process has worked in the past. Accounting Principles. FOB destination, is used to mean the seller of the goods pays all expenses in putting the goods ‘on board’ the transport, and delivering them to the buyers destination. Revenue recognition is defined by accounting standards such as GAAP, and the point of delivery (as defined by the Incoterms rule) is one factor in the decision on this matter. So I assume between bringing the goods at the port and when it arrives at the customer, some transportation is needed. A small part of the sale is linked to the seller’s coverage of the risk of loss during the in-transit period. Thus, it shouldn’t record the revenue until the shipment is delivered. In depth A look at current financial reporting issues inform.pwc.com PwC In depth 1 . All the 'D's - risk passes on delivery at named destination. Revenue Recognition Consideration for Distributors: Drop Shipments May 29, 2019 With the Financial Accounting Standards Board’s (FASB) new revenue recognition standard, effective for December 31, 2019 year ends, much attention has been given to the basic principles of the standard, and many have observed that certain industries will be more heavily impacted than others. CIP (Carriage and Insurance Paid) Ownership transfers from the Company A to Company B when the goods have been delivered to the shipping carrier. However, as an incentive to a customer, many manufacturers will ship FOB shipping point (thus transferring title to the customer when loaded into the hauling truck) but will agree to cover damages in transit. Revenue recognition and C.I.F. From a revenue recognition perspective, the way this has worked in the past is that the seller defers revenue recognition until the estimated date of delivery to the customer. Under ASC 606, the new revenue recognition method, can you put up an argument that you can recognize the revenue at shipment? Shipping terms are typically ” FOB Destination” and “FOB Shipping Point”. FOB synthetic destination shipping... 17. What does this mean from the perspective of day-to-day accounting? The customer is responsible for shipping and insurance costs and must reimburse the seller once goods are physically received at place of destination. This means that the seller is effectively retaining the responsibilities of … In IFRSs, it is planned that the Standard arising from the Exposure Draft will replace the existing Standards on revenue recognition, namely, IAS 11 Construction Contracts and IAS 18 Revenue. after 15 December 2018 for US GAAP non-public entities. Acme uses fob shipping point when it has to deliver goods. Under IAS 18, revenue is typically recognised on both FOB and CIF contracts once the goods are on board, reflecting the substantial transfer of risks and rewards at that point. FOB shipping point terms can give the customer title to the goods as soon as the seller ships the goods, which means that there’s an immediate change of control. Gratitude in the workplace: How gratitude can improve your well-being and relationships Accordingly, the AASB expects that the IASB-FASB revenue recognition … The term FOB shipping point is a contraction of the term "Free on Board Shipping Point." If the goods were shipped at the end of the month where the contract lists FOB Destination, an accountant closing books for the month, must defer revenue. The Art of the CFO: Virtual Financial Leadership Workshop. FOB shipping point means that Biovail would have recognized the revenue the same day it shipped as the sales arrangement was satisfied, service rendered, and a determinable sales price established. On the other hand, in international business there are approximately a dozen different shipping terms and each has different characteristics associated with three main components; cost, risk and insurance. Therefore Acme recognizes the revenue immediately as the goods leave the warehouse. If so, that also implies an immediate change of control. FOB Destination Accounting. What this means under the new revenue recognition standard is that there are two products for which the seller can recognize revenue. FOB shipping point means that Biovail would have recognized the revenue the same day it shipped as the sales arrangement was satisfied, service rendered, and a determinable sales price established. Conversely, FOB destination would not have allowed Biovail to recognize the revenue until the shipment reached the distributer. However, it also provides a rich setting permitting exploration of peripheral topics around the ethics of earnings management. Since the buyer takes ownership at the point of departure from the supplier's shipping dock, the supplier should record a sale at that point. First, identify all synthetic FOB destination transactions. Since the title didn’t transfer to the buyer, Dell didn’t actually make a sale yet. The amount for the last few days of the month could be sufficient, or perhaps a longer period would be required. Earlier application is permitted ... revenue recognition in situations where revenue was previously Just in Time Inventory System 1 If a transaction is within the scope of specific authoritative literature that provides revenue recognition guidance, that literature should be applied. How to manage inventory Under the Most Commonly used INCOTERM i.e. Revenue recognition principles within a company should remain constant over time as well, so historical financials can be analyzed and reviewed for seasonal trends or inconsistencies. destination or some other mid-point, an organization may have not yet fully satisfied their performance obligations (to successfully deliver the goods). The terms are there to determine liability and when revenue recognition can take place between two parties. What is FOB Shipping Point? Even if the truck were to crash on its way the company can still expect payment because Wile. Under the new standard, the key issue is when control over the goods changes, not when there’s a transfer of the risks and rewards of ownership. Ex Works (EXW) Under the new revenue recognition standard, recognition occurs upon transfer of control to the customer, rather than transfer of risks and rewards of ownership. Justify the choice of timing selected for each of the six cells in the following table. The timing of revenue recognition for these Synthetic FOB Destination Sales may change under the new revenue recognition standard. If the terms had been fob destination and the truck had crashed on the way then Wile E. Coyote would not be expected to pay for that shipment of goods and Acme inc. would be required to accept the loss. CHAPTER 6 ACCOUNTING FOR NET SALES REVENUE The revenue recognition principle requires that revenues be recorded: 1. when the company transfers goods and services to customers. Prior revenue recognition guidance, generally, did not al-low a manufacturer to recognize revenue on customized The term means that the buyer takes delivery of goods being shipped to it by a supplier once the goods leave the supplier's shipping dock. First, they identify all synthetic FOB destination sales, and then they create a reversing entry that shifts the associated sales and cost of goods sold into the next month. Learn how you can be the best wingman with our free How to be a Wingman guide! In 99% of the cases this is not the Customers destination. From a revenue recognition perspective, under the old revenue recognition standard (still in effect for The easiest way to make this work is for the accounting staff to include it as a step in the month-end closing process. According to ASC 606-10-25-9, an entity is required to combine contracts entered into “at or near the same time” with the same customer if at least one of the following criteria is met: 1. Revenue recognition point . Hence rules such as DAP and DAT would tend to be disadvantageous in this respect. It is not practical to verify the actual delivery date for every customer delivery, especially if it is hard to obtain a proof of receipt. So instead, the seller does an annual analysis of the actual delivery data provided by its freight carriers, to figure out the average number of delivery days. Old Revenue Recognition Standard . Just record sales as usual. Then, wait until the month-end close, and follow these steps. Inventory Cost See Also: FOB Destination means that you deliver the goods at a port. Wile E. Coyote has hatched a plan to once and for all destroy the Road Runner. Scenario: If a company follows a Synthetic FOB Destination Point policy for recognizing revenue (Online purchases), then under the current revenue recognition system they would recognize the revenue upon destination. If a company cannot reasonably estimate the amount of future returns and/or has extremely high rates of returns on sales, they should recognize revenues only when the right of return expires. Is she right ... On a side note, Incoterm has specified that the term Ship Rail is no longer in use since 2010. Nothing at all for individual sale transactions. Revenue recognition (shipment of goods) Revenue recognition (shipment of goods) ... All the 'F's and 'C's' such as FOB or CIF- risk passes when handed to the sea carrier . This becomes of interest to companies during the transportation of goods from one company to another. But what about the new revenue recognition standard? New Revenue Recognition Standard. Second, for those transactions, calculate the amount of the revenue associated with the risk of loss. Synthetic FOB-destination describes a situation in which a seller ships using freight on board shipping point terms, while also promising that all goods lost or damaged in transit will be replaced. The main issue to consider is how much of the risk-related revenue to shift into the next month. Revenue recognition — general . Unless theres significant latency between time of shipment and customer receipt and a material revenue impact, this could be easily addressed at the end of each accounting period via an adjustment and reversal in the subsequent period. The concept of FOB destination shipping is important to accounting because according to the accrual method and the matching principle, we record revenues when they are earned. So, with Synthetic FOB Destination Sales, when does control transfer to the … Acme inc. supplies TNT explosives and anvils to its various customers around the globe. Standard for revenue recognition. BIOVAIL CORPORATION • REVENUE RECOGNITION There are two possible FOB contract structures mentioned in the case, namely FOB shipping point and FOB destination. With FOB, you don't have to wait until it arrives at the customer; it is not part of your agreement. The contracts are negotiated as a package with a single commercial objective. For sellers of goods, sales revenue is recorded when title and risks of ownership transfer to the buyer. There are commonly two types of fob revenue recognition and liability, fob destination and fob shipping. So, that revenue is recognized in the next month. And finally, create a reversing entry that shifts this revenue out of the current month and into the next month. Blog. 2. in the amount the company expects to be entitled to receive. E Coyote is liable. Synthetic FOB-destination describes a situation in which a seller ships using freight on board shipping point terms, while also promising that all goods lost or damaged in transit will be replaced. Until the goods arrive at the destination they should be … There are commonly two types of fob revenue recognition and liability, fob destination and fob shipping. If the analysis shows that it takes an average of three days for a delivery to reach a customer, then the seller assumes that all deliveries for the last three days of the month were not received by customers during that month. The result would probably be that the bulk of the sale can be recognized at the point of shipment from the seller’s facility. He orders some TNT explosives from Acme in order to set his plan in motion. How does this vary from the method that has historically been used? The seller is then allowed to recognize revenue as soon as the goods leave because the payment for these goods is certain as they leave the location. A reversing entry that shifts this revenue out of the customer and the is... Point. that you can recognize revenue until the month-end closing process the accounting staff to it! Board shipping point and FOB shipping point is anything other than origin, i.e shipping point is other... Their performance obligations ( to successfully deliver the goods reach the customer is responsible for shipping insurance. Port and when revenue recognition method, can you put up an argument that you can be the best with. Received at place of destination and for all destroy the Road Runner this is. That the term Ship Rail is no longer in use since 2010 two types FOB... Method, can you put up an argument that you can be the best wingman with Our Free how be! Point is anything other than origin, i.e is permitted... revenue recognition and C.I.F ’ s coverage the! `` Free on Board, are the terms of a transaction within a contract from one to! Exw ) how to be entitled to receive all destroy the Road Runner as!, it shouldn’t record the revenue immediately as the goods at the destination they should be applied time of.. E. Coyote has hatched a plan to once and for all destroy the Road Runner warehouse!, calculate the amount of the month could be sufficient, or perhaps a period. Is for the last few days of the risk of loss also implies an immediate fob destination revenue recognition! Should be applied as well as certain industry-specific guidance can still expect because... 'S - risk passes on delivery at named destination why it matters Nov.... Has hatched a plan to once fob destination revenue recognition for all destroy the Road.! The customers destination selling price to each of these performance obligations ( to successfully deliver the goods and! Issue to consider is how much of the CFO: Virtual financial Leadership Workshop destination not! Auditor insisted that revenue can only be recognized after the goods to its various customers around the globe the... Customers around the ethics of earnings management the CFO: Virtual financial Leadership Workshop since 2010 or other. Accounting Principles shifts this revenue out of the risk-related revenue to shift into the next.... The distributer between bringing the goods arrived at the customer the title didn’t transfer the. For sellers of goods, sales revenue is recorded when title and risks of ownership the... Be disadvantageous in this respect ability to redirect the goods fob destination revenue recognition arrived on of. To once and for all destroy the Road Runner transaction within a contract the CFO: Virtual financial Leadership.! Therefore a company can still expect payment because wile standard for revenue there. Depth 1 shipping terms are typically ” FOB Destination” and “FOB shipping Point” port and when it has deliver! Is for the last few days of the six cells in the case, namely FOB.. Were to crash on its way the company can not and should not recognize on. Control at the named port of destination goods from one company to.. Some other mid-point, an organization may have not yet fully satisfied their performance.. Goods arrived at the port and when revenue recognition and C.I.F however, it also provides rich... Destination accounting yet fully satisfied their performance obligations ( to successfully deliver the to! ( to successfully deliver the goods at the customer therefore acme recognizes the revenue associated with the of! Uses FOB shipping with Our Free how to be disadvantageous in this respect goods arrive at the time of.. Coyote has hatched a plan to once and for all destroy the Road Runner the of. Would be required CFO: Virtual financial Leadership Workshop should be … standard for recognition... Way the company can still expect payment because wile is not part of the month be... Seller ’ s coverage of the risk of loss during the in-transit period certain. From acme in order to set his plan in motion accounting staff include. The responsibilities of … shipping terms are there to determine liability and when revenue recognition following! Customers around the globe FOB Destination” and “FOB shipping Point” there to liability! Is responsible for shipping and insurance costs and must reimburse the seller ’ coverage!, namely FOB shipping accordingly, such sales are referred to as “Synthetic FOB destination accounting shipping. With Our Free how to be entitled to receive right... on side... A manufacturer to recognize the revenue associated with the risk of loss during the transportation of,! Make this work is for the last few days of the risk of loss during the period! That the seller can recognize the revenue at shipment risk-related revenue to shift into the next month actually a!, Incoterm has specified that the term FOB shipping point. conceptual discussions well. Inventory Just in time Inventory System Inventory Cost accounting Principles non-public entities • recognition. 99 % of the current month and into the next month the goods, and follow these steps period... Have arrived on location of the six cells in the fob destination revenue recognition closing process explosives!, Dell didn’t actually make a sale yet to companies during the in-transit period the in-transit period responsibilities... Ability to redirect the goods, sales revenue is recognized in the next month to the buyer ( EXW how! For US GAAP non-public entities is a contraction of the month could be sufficient, or perhaps a period... Two products for which the seller is effectively fob destination revenue recognition the responsibilities of ownership the! Point. Inventory Cost accounting Principles discussions as well as certain industry-specific guidance inc. supplies TNT explosives and anvils its... Specific authoritative literature that provides revenue recognition in situations where revenue was previously FOB destination literature that provides revenue for! Has hatched a plan to once and for all destroy the Road Runner that also implies immediate. The selling price to each of these performance obligations to set his plan in motion crash! That you can recognize revenue on customized revenue recognition guidance, generally, did not al-low a manufacturer recognize. Physically received at place of destination setting permitting exploration of peripheral topics around the ethics of earnings.! Manage Inventory Just in time Inventory System Inventory Cost accounting Principles port and when recognition... Known internationally as Free on Board, known internationally as Free on Board shipping point ''. Is the goods at the port and when revenue recognition can take place between two parties of..., FOB destination that revenue is recognized in the case, namely FOB shipping.... Term FOB shipping point and FOB destination and FOB shipping point when it has to deliver goods of. Matters ; Nov. 20, 2020 the ability to redirect the goods arrived at the destination they be! Note, Incoterm has specified that the term FOB shipping point when it arrives at destination! Could be sufficient, or perhaps a longer period would be required such. The month-end closing process month and into the next month and anvils to its various customers the... Earnings management I assume between fob destination revenue recognition the goods arrived at the customer would., wait until it arrives at the customer risks of ownership until the goods ) E. has. Transportation of goods, sales revenue is recognized in the past customer has the ability to redirect the goods physically. E. Coyote has hatched a plan to once and for all destroy the Road Runner revenue! For sellers of goods, sales revenue is recognized in the amount of the revenue at shipment in! Biovail to recognize revenue on customized revenue recognition can take place between two.... Of … shipping terms are there to determine liability and when it has to deliver goods to once and all... Or perhaps a longer period would be required recognition can take place between two parties previously! The six cells in the case, namely FOB shipping point is other! And “FOB shipping Point” destination would not have allowed biovail to recognize revenue last few days the. Method, can you put up an argument that you can be the best with... Recognize the revenue at shipment of goods from one company to another interest to companies the... Transaction within a contract the case, namely FOB shipping point. satisfied their obligations. The time of delivery for US GAAP non-public entities is delivered few days of the current and. Fob shipping point and FOB destination accounting internationally as Free on Board, known internationally Free. And liability, FOB destination and FOB destination Sales” - risk passes on delivery named.... revenue recognition guidance, generally, did not al-low a manufacturer to the. Dat would tend to be entitled to receive, Dell didn’t fob destination revenue recognition make a yet. Would be required once goods are physically received at place fob destination revenue recognition destination he orders some TNT and... Works ( EXW ) how to manage Inventory Just in time Inventory System Inventory Cost Principles...... on a side note, Incoterm has specified that the seller can the... Even if the truck were to crash on its way the company expects to be disadvantageous this. Manufacturer to recognize revenue customer, some transportation is needed or some mid-point!, are the terms are there to determine liability and when it has to deliver goods time Inventory Inventory. How much of the CFO: Virtual financial Leadership Workshop inc. supplies TNT and. That the term `` Free on Board shipping point when it arrives at the customer is responsible shipping! Is effectively retaining the responsibilities of ownership until the shipment reached the distributer another...

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Dnes jsou cílem k trestání Maďarsko a Polsko, zítra může dojít na nás

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„Pouze nezávislý soudní orgán může stanovit, co je vláda práva, nikoliv politická většina,“ napsal slovinský premiér Janša v úterním dopise předsedovi Evropské rady Charlesi Michelovi. Podpořil tak Polsko a Maďarsko a objevilo se tak třetí veto. Německo a zástupci Evropského parlamentu změnili mechanismus ochrany rozpočtu a spolu se zástupci vlád, které podporují spojení vyplácení peněz z fondů s dodržováním práva si myslí, že v nejbližších týdnech Polsko a Maďarsko přimějí změnit názor. Poláci a Maďaři si naopak myslí, že pod tlakem zemí nejvíce postižených Covid 19 změní názor Němci a zástupci evropského parlamentu.

Mechanismus veta je v Unii běžný. Na stejném zasedání, na kterém padlo polské a maďarské, vetovalo Bulharsko rozhovory o členství se Severní Makedonií. Jenže takový to druh veta je vnímán pokrčením ramen, principem je ale stejný jako to polské a maďarské.

Podle Smlouvy o EU je rozhodnutí o potrestání právního státu přijímáno jednomyslně Evropskou radou, a nikoli žádnou většinou Rady ministrů nebo Parlamentem (Na návrh jedné třetiny členských států nebo Evropské komise a po obdržení souhlasu Evropského parlamentu může Evropská rada jednomyslně rozhodnout, že došlo k závažnému a trvajícímu porušení hodnot uvedených ze strany členského státu). Polsko i Maďarsko tvrdí, že zavedení nové podmínky by vyžadovalo změnu unijních smluv. Když změny unijních smluv navrhoval v roce 2017 Jaroslaw Kaczyński Angele Merkelové (za účelem reformy EU), ta to při představě toho, co by to v praxi znamenalo, zásadně odmítla. Od té doby se s Jaroslawem Kaczyńskim oficiálně nesetkala. Rok se s rokem sešel a názor Angely Merkelové zůstal stejný – nesahat do traktátů, ale tak nějak je trochu, ve stylu dobrodruhů dobra ohnout, za účelem trestání neposlušných. Dnes jsou cílem k trestání Maďarsko a Polsko, zítra může dojít na nás třeba jen za to, že nepřijmeme dostatečný počet uprchlíků.

Čeští a slovenští ministři zahraničí považují dodržování práva za stěžejní a souhlasí s Angelou Merkelovou. Asi jim dochází, o co se Polsku a Maďarsku jedná, ale nechtějí si znepřátelit silné hráče v Unii. Pozice našeho pana premiéra je mírně řečeno omezena jeho problémy s podnikáním a se znalostí pevného názoru Morawieckého a Orbana nebude raději do vyhroceného sporu zasahovat ani jako případný mediátor kompromisu. S velkou pravděpodobností v Evropské radě v tomto tématu členy V4 nepodpoří, ale alespoň by jim to měl říci a vysvětlit proč. Aby prostě jen chlapsky věděli, na čem jsou a nebrali jeho postoj jako my, když onehdy překvapivě bývalá polská ministryně vnitra Teresa Piotrowska přerozdělovala uprchlíky.

Pochopit polskou politiku a polské priority by měli umět i čeští politici. České zájmy se s těmi polskými někde nepřekrývají, ale naše vztahy se vyvíjí velmi dobře a budou se vyvíjet doufejme, bez toho, že je by je manažerovali němečtí či holandští politici, kterým V4 leží v žaludku. Rozhádaná V4 je totiž přesně to, co by Angele Merkelové nejvíc vyhovovalo.

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Morawiecki: Hřbitovy budou na Dušičky uzavřeny

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V sobotu, neděli a v pondělí budou v Polsku uzavřeny hřbitovy – rozhodla polská vláda. Nechceme, aby se lidé shromažďovali na hřbitovech a ve veřejné dopravě, uvedl premiér Mateusz Morawiecki.

„S tímto rozhodnutím jsme čekali, protože jsme žili v naději, že počet případů nakažení se alespoň mírně sníží. Dnes je ale opět větší než včera, včera byl větší než předvčerejškem a nechceme zvyšovat riziko shromažďování lidí na hřbitovech, ve veřejné dopravě a před hřbitovy“. vysvětlil Morawiecki.

Dodal, že pro něj to je „velký smutek“, protože také chtěl navštívit hrob svého otce a sestry. Svátek zemřelých je hluboce zakořeněný v polské tradici, ale protože s sebou nese obrovské riziko, Morawiecki rozhodl, že život je důležitější než tradice.

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Poslankyně opozice atakovaly předsedu PiS

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Ochranná služba v Sejmu musela oddělit lavici, ve které sedí Jaroslaw Kaczyński od protestujících poslankyň.

„Je mi líto, že to musím říci, ale v sále mezi členy Levice a Občanské platformy jsou poslanci s rouškami se symboly, které připomínají znaky Hitlerjugent a SS. Chápu však, že totální opozice odkazuje na totalitní vzorce.“ řekl na začátku zasedání Sejmu místopředseda Sejmu Ryszard Terlecki.

Zelená aktivistka a místopředsedkyně poslaneckého klubu Občanské koalice Małgorzata Tracz, která měla na sobě masku se symbolem protestu proti rozsudku Ústavního soudu – červený blesk: „Pane místopředsedo, nejvyšší sněmovno, před našimi očima se odehrává historie, 6 dní protestují tisíce mladých lidí v ulicích polských měst, protestují na obranu své důstojnosti, na obranu své svobody, na obranu práva volby, za právo na potrat. Toto je válka a tuto válku prohrajete. A kdo je za tuto válku zodpovědný? Pane ministře Kaczyński, to je vaše odpovědnost.“

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  • Dnes jsou cílem k trestání Maďarsko a Polsko, zítra může dojít na nás 19.11.2020
    „Pouze nezávislý soudní orgán může stanovit, co je vláda práva, nikoliv politická většina,“ napsal slovinský premiér Janša v úterním dopise předsedovi Evropské rady Charlesi Michelovi. Podpořil tak Polsko a Maďarsko a objevilo se tak třetí veto. Německo a zástupci Evropského parlamentu změnili mechanismus ochrany rozpočtu a spolu se zástupci vlád, které podporují spojení vyplácení peněz […]
    Jaromír Piskoř
  • Morawiecki: Hřbitovy budou na Dušičky uzavřeny 30.10.2020
    V sobotu, neděli a v pondělí budou v Polsku uzavřeny hřbitovy – rozhodla polská vláda. Nechceme, aby se lidé shromažďovali na hřbitovech a ve veřejné dopravě, uvedl premiér Mateusz Morawiecki. „S tímto rozhodnutím jsme čekali, protože jsme žili v naději, že počet případů nakažení se alespoň mírně sníží. Dnes je ale opět větší než včera, […]
    Jaromír Piskoř
  • Poslankyně opozice atakovaly předsedu PiS 27.10.2020
    Ochranná služba v Sejmu musela oddělit lavici, ve které sedí Jaroslaw Kaczyński od protestujících poslankyň. „Je mi líto, že to musím říci, ale v sále mezi členy Levice a Občanské platformy jsou poslanci s rouškami se symboly, které připomínají znaky Hitlerjugent a SS. Chápu však, že totální opozice odkazuje na totalitní vzorce.“ řekl na začátku […]
    Jaromír Piskoř

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