Topic. Being a social science, accounting to which the natural methodology is practically not applicable, the accountant’s judgments become the basis for preparing the overall financial structure of the company. Purpose. The author conducted her own comprehensive research of the accountant’s professional judgment concept on the theoretical, methodological and practical levels. Methodology. The research involves the methods of comparable and logical analysis, typology and grouping, induction and deduction. Results. This paper considers the necessity of the accountant’s professional judgment analysis to be the basic category of the accounting theory, it justifies the necessity of working out the professional judgment concept. Historical analysis and the reduction of the accountant’s professional judgment phenomenon allowed to formulate and justify its interpretation as the mental program and the realization of its function as the universal coordinator of the accounting theory, methodology and practical development. The result that was obtained gives an opportunity to solve research problems in accounting sphere by involving one of the key elements - the figure of a professional accountant. Conclusions. Conclusions may be used in working out the accountant’s professional judgment concept which can provide bridging the gap between the fact and normative content of financial statements and the information that the users need.

Introduction. The article deals with the current state of the accounting reform in the Russian Federation. This reform significantly accelerated in 2016-2017. Particular attention is paid to highlighting the opportunities for anyone interested in the development of Russian accounting to participate in the elaboration of accounting regulation documents. Methods. For the research, I used the methods of analysis, synthesis and comparison. The Russian Accounting Standards and their Drafts, International Financial Reporting Standards, Industry Accounting Standards and their Drafts, Accounting Recommendations and information from the Russian Federation Ministry of Finance and subjects of non-state accounting regulation are the research source data. Results. I concluded that since 2016 a qualitatively new level of Russian accounting reform has been observed. This level is characterized by a broad involvement of non-state accounting regulation subjects to the development of accounting regulation documents. I have defined the circle of drafts developers of this documents and the scope of their norm-setting activities. I have described the rules for the interaction between non-state accounting regulation subjects with the Ministry of Finance of the Russian Federation and other interested parties in the development of federal accounting standards. I have summed up the preliminary results of the work of state and non-state accounting regulation subjects as of the end of 2017. Discussion. The results of the research could prove to be useful to the representatives of the professional community (including university employees) who plan to participate in the public discussion of draft federal accounting standards as well as developing accounting recommendations.

Introduction, Purpose. The trends in the development of financial reporting are influenced by many factors, including such as the information preferences of the stakeholders, the state of the economy, the level of development of information technologies, etc. Considerable changes are observed in almost all the above mentioned factors, during the twenty-first century, there was a spark in the emergence of new trends in the development of financial statements, or some modification of the trends that existed previously. In this regard, to continue work on conceptual, methodological, and practical issues relating to the financial statements, it is necessary to have a scientific understanding and analysis of current trends in its development. Such a study is logically to be primarily conducted on the IFRS-based reporting which Russian Accounting Standards focuses on. The purpose of the article was to identify the modern trends in the development of financial reporting (IFRS-reporting). Tasks included: the review of scientific research trends in this field; the comparison of trends in financial reporting and financial accounting; the identification of public and private trends in financial reporting. The study was conducted for the traditional scientific conference in the memory of Sarah Bentsionovna Barngoltz “the Standardization of accounting and control and analytical processes” organized by the Department of accounting, analysis and auditing of the Financial University under the Government of the Russian Federation in 2017. Methods. The article uses the following methods of scientific research - analysis, synthesis, induction, deduction, systems approach, comparison, generalization. Results. The main conclusions of the article are as follows: on the basis of the analysis of the vector of changes in IFRS and opinions on the research questions of scholars and practitioners, there were highlighted the General trends for the accounting sphere such as standardization that was caused by globalization which is strengthening it even further; and the increasing interaction between different areas of the accounting sector (its expansion); it was proposed to update the General trends by adding another trend to the existing - the customization of information of the financial reporting; there were selected the individual development trends - the focus on the forecast; the emphasis on the information that reveals the warning actions of the company, the extension of the application scope of the method of professional judgment, communicating professional judgments to the users of financial statements; strengthening of the prevalence principle of economic entity over its legal form; the focus of the rules on the purposeful use of accounting information, the integration of financial reporting with non-financial reporting. Discussion. The results obtained do not fundamentally contradict the findings of other scientists, but to complement these findings, and in some cases refocus them. In the future the study of trends in the development of financial reporting should be continued, due to the constant progressive movement of both - the economy, user requirements, the requirements for accounting information, the digital transformation in distribution and processing of information and the theory of accounting. The complexity of the way to it is natural, as the identification of the trends, their interpretation and description is a continuous process, aimed not only at summarizing of the next stage of development of the financial statements, but also on the creation of a prototype of the future stage.

The subject. The article is dedicated to the questions of development of the scientific and methodological foundations of economic analysis and the formation of theoretical framework for the new directions and innovative analysis, the relevance of which in the emerging digital Russian economy is quite high. Aims and objectives. In this regard, the most important methodological task is to develop scientific attributes, the conceptual apparatus, and the system of specific methods and techniques of innovative economic analysis. Innovative activity characterized by a strategic vector of development is now gaining the dominant value, both for individual innovative enterprises and for the economy, as a whole, therefore, scientifically sound tool base for strategic forecasting of innovation performance is particularly important to achieve the necessary economic effect on micro-, meso- and macro-levels of management. Methodology. The solution of a wide range of tasks in the process of formation of high-quality information and analytical support of innovation processes should be based on the principle of connectivity, which allows to combine all management information of a reporting and budgetary nature with the necessary degree of aggregation and detail into a common cascading digital circuit that is convenient for use. The article discusses the methods of implementing the information management system on the principle of connectivity, which enables the formation of operational management reporting for daily monitoring of the implementation of the business plan and compliance with internal regulations in terms of management functions, business processes, decoding deviations, measuring the impact of factors on performance indicators. On the one hand, innovative analysis is a new scientific direction for development of the theory of economic analysis as an independent branch of economic knowledge. On the other hand, it stands as a methodical support of management system by performing one of the main functions of practical management in innovative industries. Conclusion. The study of innovative processes in Russia and abroad showed that their activation is largely determined by the ability to develop and implement a methodical tool for a system of quality information and analytical support of management functions at all stages of the innovation process. Innovative economic analysis as a new direction in the development of economic science and practice, contributes to the creation of a methodological basis for the formation of an information and analytical complex that provides effective management of innovation activities.

Subject. Currently, the development of the analysis of business performance - economic analysis - is connected with the transition to a new paradigm of the analysis. The search for a new paradigm of the activity analysis of the economic entities is associated with bridging the gap between the degree of elaboration of the theory and the methodology of economic analysis and the quality of analytical procedures in economic entities. The insufficient quality level of the analysis reduces the confidence in economic agents from the interested parties. Purpose. The paper aims to develop the principles of organization, functioning and the development of standardization system of the analysis of business performance. Methodology. In order to solve the set tasks there were used the methods of research (analysis and synthesis), comparative analysis, and the method of analogies. The research is built on the study of relevant economic literature and on the method of structural analysis. Results. On the basis of the analysis there were obtained the following results. Result 1. There were identified the reference points of the development of a modern economic entity - the increased sustainability of its activities and the quality improvement of the activities through the implementation of the standardization system. Result 2. The sustainability of the economic entity as the object of standardization of the analysis should be seen as a set of expert estimations of the stability conditions of the economic system for a certain period of time. Taking this into account standardization is becoming the way to provide the sustainability of the operation condition of the system. Result 3. Standardization of the analysis of business performance is based on the Russian legislation regulating the standardization and all the areas associated with carrying out analytical procedures such as accounting, auditing, internal control and others. The standard of business performance analysis is proposed to be developed as the company standard. Result 4. The system of standards of business performance analysis will enhance the quality of activities and the loyalty of stakeholders, and it will also reduce costs and risks. Conclusions. The development of the standardization system of the business performance analysis is a very promising direction aimed at improving the quality of business. Standardization of economic analysis opens up great opportunities in the sphere of improving the quality of activities of economic entities, regardless of the specific scope of the evaluation study application.

Subject. The subject of the research are methodological aspects of formation of the forecast of the complexity of creation (modernization) of complex technical systems. Purpose. The purpose of this article is to increase the efficiency use of human and financial resources for the development (modernization) of complex technical systems. Methodology. The lack of methodological support of the formation of the complexity of developmental works on creation of complex technical systems has led to the development of the approach to its study. His presentation is based on the system analysis and decomposition methods of complex technical systems and synthesis of their constituent parts at different levels of decomposition. The development process is considered as a set of stages, each of which has its own specific features and requires workers with different specialization. To reflect the volume of work associated with development, complex technical system is decomposed into subsystems and components, and stages of development - the tasks and subtasks that must be solved in their implementation. In order to provide a rational decomposition of the formed requirements it must satisfy. Results. The developed technique of an estimation of complexity of development (modernization) of complex technical systems, allowing to obtain a predictive evaluation of the implementation of the most important stages of development: the development of sketch and technical projects; development of design documentation for manufacturing a prototype; prototyping; performance of state tests of the prototype; the approval of working design documentation for industrial (serial) production. Conclusions. The proposed methodical approach can serve as a basis for the development of interdepartmental methodological recommendations for assessing the complexity of creating (upgrading) complex technical systems.

Relevance. Financial Results are the key performance indicators of a company. They form the base for a company’s sustainability, economic relationship with partners and strategy of further development. The article presents the economic content of financial results of the economic activity of an entity in a form of profit or loss. Methodological problems of analyzing financial results, profit and, profitability of an entity on the basis of the statement of financial results are researched. Now there are a lot of methods to carry out analytical procedures disclosing th company’s results which may be combines in a number of groups according to the approaches used: economic, accounting and investment. Nevertheless all these approaches do not take into account the special features of a company’s functioning. There is a need for improvement of information base for analysis. That’s why the study of the above mentioned methods, approaches and indicators is very important as the increase of values of financial results indicators strengthens economic, financial and investment positions of an entity. Methodology. The methods used are system and complex approaches, dialectic method of cognition, scientific abstraction, analysis and synthesis, comparison methods and others. The legal and regulatory base of the research include the following documents setting the rules and procedures of presenting information about income and expenditure of a company: accounting provisions “Income of a Company”, “Expenses of a Company”, annual reporting, which comply with the order of the Ministry of Finance no. 66n “ About the Forms of Accounting Reports” as of July, 02,2010 (amended 06.04.2015). Results. Different approaches and models used for analytical study of financial results in Russia are tested. The result of practical research is the methodological support and implementation of a complex approach to the analysis of a financial result adapted to the special features of a company’s functioning on the basis of a modified report. This makes it possible to detect problems in due time and make management decisions in due course. Prospects. The structure of the financial results analysis described by different authors is similar but the use of common methods does not provide a comprehensive analysis. To affect more comprehensive and qualitative analysis it is worth combining a number of methods depending on the purposes an organization pursue. Implementation and variability of the proposed methodological and practical approaches to evaluation is aimed at establishing and improving of a highly effective system to control, manage and forecast the financial result under modern conditions.

Topic. Economic development along with an increase in the number of companies leads to the growth of the number of economic (financial) crimes, including various types of fraud. The activities of many companies are currently aimed at identifying the facts of such fraud, in this connection there is a need for a forensic service. The article explores a new concept of “forensic” that is poorly studied both in Russian and foreign economies but is gaining popularity among people engaged in the economic sphere, as the number of economic crimes increases. The study of the concept was conducted with the aim of introducing the term into scientific circulation and contributing to correct understanding of its meaning. The definitions of the concepts “forensic” and “financial investigation” offered in the scientific literature by modern authors are presented. The main features that distinguish forensic from such forms of control as revision and examination are examined and analyzed. The list of forensic services offered by audit and consulting companies is presented and the directions of their implementation of the forensic service are described. Purpose. Complex author’s research of the term “forensic” which is new for Russian practice and represents a new direction in audit together with the study of national and foreign sources of literature to define the concept of forensic. Methodology. The study is based on the application of such methods as comparison, analysis and statistical method. Results. Forensic is one of the promising directions in the economic sphere that exists today and requires knowledge of various subjects: accounting, audit, criminalistics, psychology, sociology and some others. Forensic is an independent activity to investigate, analyze and develop procedures to counteract all types of financial fraud. Conclutions. The definition of the concept “forensic” is correlated with the concepts proposed by a number of foreign and domestic authors, but has a more extensive interpretation covering several definitions, which helps to better understand the essence of the new service. Forensic is a promising area of activity in the service sector as every year there is a growing trend of economic crimes.

Object. The need for forensic accounting expertise emerged over time with the development and changes in technology, society and economy. The article describes the evolution of forensic accounting in Russia and identifies the main periods of its formation, as well as the practical importance of forensic accounting as a tool of detecting the negative phenomena and fraud for each period. Goal. The essence of forensic accounting as a science is considered not only through the definition, economic content, goals and objectives, but also by taking into account the historical aspects to identify its characteristic features in every period of evolutionary development. A large number of controversial provisions related to this issue require scientific research. Methodology. The results of fundamental publications of Russian and foreign scientists in the field of forensic accounting and law make the methodological basis of the research. The study of evolution in forensic accounting through the application of methods of analysis, analogy, concretization and comparison allows identifying its positive aspects, which now can be used in the theory and practice of making accounting expertise. The article emphasizes that at each stage the focus of forensic and accounting examination and the usefulness of the materials obtained have always been and will be demanded by those who want the expertise. The use of forensic accounting as a tool for detecting the signs of economic crimes in the economic entities is associated with certain difficulties, since when making expertise not only the legal, but increasingly the economic aspect should be considered. Results. A study of the historical development of forensic accounting allows us to identify not only its strength but also its weaknesses in each period. The results obtained can serve as a basis for the development of the main directions of improvement of forensic accounting as a field of scientific study. Conclusions. The results of the study of the evolutionary development of forensic accounting reveal the existence of problems the solution of which should be aimed at working out special proposals for each stage of its development in order to use forensic accounting as a control tool for detecting signs of offences in the activity of economic subjects.

Topic. Nowadays the requirements to the quality of educational services are really high. They must provide the training of effective workers who are in demand in labor markets. Higher educational institutions must train a competent specialist competitive in the labor market. Purpose. Making a multipurpose authors’ research of the modern state of highly qualified staff training, taking into account the application of professional standards, and also identifying positive and negative trends in the process of conjunction the training in question with professional standards. Methodology. The study is made by means of the system analysis. The retrospective analysis of development of the Russian higher education system is also applied. Results. The authorial structure of staff potential in a higher education institution with the description of its components is developed. The comparison of levels of professional qualifications, levels of education and positions of faculty is made which showed the high variability in qualifying levels and also certain coincidence in qualification and education description of hierarchically different positions. Conclusions. The conclusions confirm the need to improve the existing system of the higher education in a number of the directions. It is necessary to understand that the academic and research staff potential is the multidimensional category the contents of which is more complicated than the staff capacity of the organization.

Topic. Practical application of the Federal Law “On the independent evaluation of qualifications” in force since January 1, 2017. Purpose. Analysis of independent assessment of qualifications of employees, types and forms of independent evaluation, assessment tools, ways of confirming professional experience during the qualifying exam. Methodology. The research is based on dialectic approach. The system method is used to research the current legislation and law-enforcement practice in branches of economy. Results. Along with the procedure of personnel certification within the organization, the system of qualification independent assessment provides the head of this organization with an opportunity to objectively estimate if the qualification of workers complies with to requirements set in a standard. The obvious ultimate goal of independent assessment of qualification of workers is the increase in overall performance of the whole organization. Such procedure also motivates staff to improve their professional skills. Conclusions. The authors offer to specify a legal form of the center for qualification evaluation by a Federal Act, to establish requirements to the members of this organization and the criteria of independence of qualification assessment; to specify the legislator’s initiatives, in particular, concerning a legal form and requirements to staff of the estimated centers.

Topic. The issues of establishing professional values for accountants and auditors in Russia are becoming increasingly important. It is justified by the need to increase the responsibility of accountants for providing reliable information on the financial position and performance of economic entities both to external and internal users of financial statements. The variety of accounting methods to reflect economic events and different interests of different users of accounting (financial) information have made topical the problems of professional choice and judgment. Purpose. A systematic study of the special features of the work of accountants in Russia and the provision of relevant professional ethical principles. Justification of the conclusions obtained by combining the economic and psychological fields of knowledge. Methodology. The study is based on the following methods of scientific research: intellectual modeling, experimentation, deduction, analysis and synthesis of information. Results. The conclusions based on the results of the research using the data of social and psychological research on the peculiarities of various types of work activity indicate that the current Code of Ethics for Professional Accountants needs substantial improvement because it does not take into consideration the special professional features. Conclusions. In order to draw the attention of the professional community to the problems of professional ethical behavior of accountants and implement the relevant ethical principles on a wider basis, the Code of Ethics for Professional Accountants should be supplemented by such ethical principles as self-sufficiency, creativity, professional restraint, professional judgment steadfastness, professional conformism.