The article is divided into two parts. The first part provides the philosophical interpretation of the role and place of accounting in economics. Accounting as an economic science cannot exist in isolation from economic theory. To justify this thesis the first part of the article describes the concept of a constructive obligation based on a positive theory. The second part of the article considers two more concepts: the concept of consolidated financial statements and the concept of integrated reporting using the theory of economic art. The objective of the research is to prove that accounting is a dynamically developing science based on the formation of new concepts and refinement of the existing ones. The significance of the research for accounting science can be defined as follows: 1. The above concepts allow us to consider an organization not as an “isolated cell”, but as a “cell of market economy” in the whole variety of market relations. 2. The concept of consolidated accounting makes it possible to reflect the market relations of a consolidated group of enterprises. 3. The concept of business accounting and integrated reporting constitutes an information system for a business model of creating value and capital gains processes, the model which reflects the measurement of changes in the results of the use of capital

The present article is to controvert the criticism in relation to International Financial Reporting Standards (IFRS). The purpose of the article is to contribute to the public discussion about the place of IFRS in the Russian financial accounting system. The article is divided into three parts: in the first part the author raises an issue of IFRS implementation in Russia. The second part is devoted to the importance of public debate of IFRS application and understanding in Russia. The author offers a very brief introduction to IFRS: key definitions and how to apply them. And the third part focuses directly on the IFRS weaknesses controversy. The emphasis here is made on the discussion of series of three articles by I. R. Sukharev and O. A. Sukhareva combined under the title “IFRS drawbacks”. The author does not agree with such a wording; he supports the uniformity of fundamentals and principles which result in comparability of financial statements worldwide. The article draws the attention to the previous negative experience and lack of modern strategic view that prevented the Russian professional accountancy community from creating up-to-date standards on their own

The author puts forward a hypothesis that information value boundaries of the modern concept of intellectual property accounting can be extended by developing the accounting methodology which would take into account the diversity and multiplicity of financial reporting users’ interests and the fact that in accounting economic life facts may be interpreted differently depending on the theoretical concepts used. The article provides the reasoning for the verification of the above hypothesis using the conceptual model of intellectual property accounting. The author defines and justifies the notion of conceptual model, its kinds and stages of construction; analyzes its basic components and relation between them, researches and describes the conceptual model functions both from theoretical and practical viewpoints

For the reporting for 2019 and further periods it is planned to put into practice the Federal Accounting Standard (FSA) “Fixed Assets”. The draft standard was then revised to take into account the results of examination of the Council on Accounting Standards of the Ministry of Finance of the Russian Federation. The impact of the above document’s provisions on the internal regulations of organizations is obvious, underscoring the relevance of the article. The article analyzes the provisions of the FSA draft “Fixed assets” from the standpoint of the formation of the accounting policy’s provisions for accounting of fixed assets. It identifies the provisions which should be developed by organizations themselves to be incorporated in their internal documents. The article suggests some options for solutions that can be taken into account when forming the organization’s accounting policies for 2019.

The convergence of Russian and international accounting and reporting principles is hindered because of the limitations in the domestic standards in comparison with their international prototypes, which, in fact, leads to distortion of international accounting rules. On the other hand, the academic literature often replicates the findings and recommendations which do not fully reflect the ideas of the international accounting principles, demonstrating the lack of critical approach to the contents and applications of certain provisions of the IFRS in the Russian accounting practice, for example, the estimated obligations in connection with vacation pay. To ensure the harmonization and uniform application of international and Russian rules of accounting it is necessary to apply the principles of accounting of estimated liabilities in respect of employee benefits, required by the IFRS under the same name, taking into consideration that the domestic standard on the estimated liabilities does not contain specific rules about provisions for such expenses

In the conditions of modern Russia external auditing continues to remain the most effective and reliable method of financial control of the organization. Provided that the transfer of all the necessary documents and confidential interaction with object of verification is effected the auditor can draw the qualified conclusion about compliance of financial statements with the current legislation. However, the conclusions of the auditor do not always satisfy the expectations of all the representatives of the executive body without exception where the inspection was supposed to be carried out. For example, personal self-interest can make the auditor draw up an obviously falsified auditing report. Therefore, it is quite a well-known fact that the persons interested in an impartial and independent verification of financial and economic activity of the economic subject, look for alternative and additional methods. In the practice of carrying out private investigations detectives use the term “verification of business reliability”, which unites the elements of auditing, examination, verification and other types and methods of private detective activity that are allowed by the legislation. The article is to dwell on the new methods of the external control, that are applied in the course of implementation of private investigations.

The article is devoted to the study of changes in the balance sheet`s structure and contents in Russia in historical aspect. The research is based on the studies of the early twentieth century scientists specializing in accounting such as A. M. Gavrilov, N. S. Arinushkin, A. K. Roschahovsky, A. M. Galagan, J. M. Halperin, I. A. Koshkin. The directions of research were defined on the basis on the balance sheet dialectical study, developed by professor J. M. Halperin in his paper “Essays on the theory of balance sheet” written in 1930. The research of the balance sheet`s structure and contents is based on the following statements: continuous balance sheet variability, general conditioning of occurrence, contradictory development of a balance sheet, abrupt discontinuity of balance sheet`s processes. When writing the article, the authors used the sources not widely referred to in papers about the history of accounting development in Russia. The article reveals the analytical capacity of the balance sheet`s contents to make specific conclusions regarding the financial position of the company. The article deals with a wide range of issues: changes of balance sheet`s contents with the development of economics, the order of arranging the items, balance sheet`s items evaluation, the balance sheet`s classification depending on the purpose of its preparation, necessity of forming the indicators of a balance sheet for public presentation. The authors conclude that the balance sheet`s structure and contents depend on the specific historical conditions and is influenced by external economic and political environment. A balance sheet in Russia now is the result of over one- century evolution comprising several stages each being closely related to the changes in the country`s economic life.

The article is devoted to the generalization of the experience in the implementation of the triune of education, science and production in the course of preparation of the accountants and auditors in the system of higher and postgraduate education of the Republic of Kazakhstan, on the example of one of the leading universities in the country - the Eurasian National University named after. L. N. Gumilyev. The author pays special attention to the main areas of triunity provision in the process of development, examination of educational programs, educational and methodological support of the educational process, and the undergoing professional practices in the areas and specialties “Accounting and Auditing” and “State Auditing”. The author also reveals the features of educational programs which are being implemented on the principles of the triunity of education, science and production. These are innovation, interdisciplinarity, flexibility and practical orientation, which (if used in combination) ensure the training of specialists with knowledge and competencies which correspond to the modern trends in scientific development as well as practical requirements

The article is devoted to the pressing problem of the strengthening of the role of statistics and official statistical accounting under the conditions of the “new normal”. World experience of functioning of the national statistical services testifies to the colossal importance of statistics in the activity of any state. The resulting statistical data are the basis for making administrative decisions. In this regard in this particular study we aimed at determining the place and role of national statistics in economic conditions and realias, that Russia was reduced to. For this reason, the first part of the research is devoted to the study of the category of the “new normal” and the role of statistics in the conditions given. Then the research considers practical examples that determine the need to strengthen the role of statistics in Russia on an example of the scope of tax and legal regulations. At the end of the article the author presents the main conclusions of the research, including the author’s proposals aimed at improving the national statistical system and enhancing the reliability of the data. Methodical research tools include a comparative analysis methods and analytical methods of cognition. The scientific article is prepared within the framework of the all-university complex theme of the Financial University under the government of the Russian Federation.

The article presents the main results of statistical research activities of the world’s largest gold mining companies, such as the capitalization of the largest gold producers; revenue growth campaigns in 2016 due to the increase in the price of gold; the focus on the maintaining of the current production levels and the increase in production while maintaining reserves at a stable level; the stability of the sectoral investment demand; depletion of deposits with a high gold content in the ore; the low level of investment in the development of new deposits, with the growth in average costs per ounce of extracted metal and reduced prices margins; lower costs for exploration and engineering activities; a steady decline in expenditure on technical re-equipment and development of new deposits, increasing the production volumes of the precious metal; the decline trend in industry capital expenditures.

The article considers both theoretical and practical aspects of the improvement of the system of internal quality control over the activities in small and medium auditing organizations, which are nowadays widely disputed. The author analyzes a number of the issues raised in the scientific literature concerning this topic and reflects the problems with the functioning of the quality control system, which are spread among small and medium auditing companies. The author proposes possible solutions to the problems connected with the system of quality control of auditing services in small and medium auditing firms. In particular, it is suggested to implement the standardization of software for auditing organizations in order to optimize labor and financial costs with the purpose of compliance with all the regulatory requirements in terms of ensuring quality control of auditing activities, as well as efficient execution of auditing procedures and prompt interaction with the self-regulating organizations of auditors.