The purpose of the study is to develop the concept of the internal regulation “accounting policy” of an organization, taking into account the peculiarities of the legal framework for accounting and controlling export operations. The methodological basis is a dialectical approach to the phenomena and processes of financial and economic operations of organizations engaged in foreign economic activity. To research the problem the following methodological approaches were used: systemic approach, deduction and induction, comparative analysis, specification, formally legal assessment of documentation. The paper discusses the procedure for drawing up accounting policies, taking into account the peculiarities of accounting and tax accounting of export operations and the requirements of the legislative and regulatory framework for foreign economic activity. The emphasis is placed on the forms of the accounting documents applied and the contents of the chart of accounts, in which it is necessary to provide for the accounts of the first, second (subaccounts) and third (subcontos) orders to obtain the detailed information on each export transaction, assets and liabilities. The author proves that when drawing up accounting policies for tax accounting purposes, it is necessary to consider accounting policies of accounting as a whole. The results obtained complement and expand the other economic academics’ scientific base on how to organize accounting of foreign economic activity. The presented model of the regulation “accounting policy” of the organization will be useful in the practical activities of entities carrying out foreign trade operations.

The important role small enterprises play in economy acts as a motivator for the work on substantiating the directions of their development, organization and methodological support of national accounting. The purpose of the article is to provide recommendations on improvement of organization and methodology of accounting at small enterprises taking into consideration their importance and peculiarities of their activity. The methodological base for the research is the practice of accounting, regulations and legislative documents, results of scientific research made by the authors, general scientific methods: comparison, comparison, deduction, induction, analysis, syntheses, generalization and grouping. As a result there were identified the following problems: insufficient qualification of accountants employed by small businesses and lack of opportunities for their professional growth. The article justifies the need to develop the chart of accounts for small enterprises which apply the simplified accounting and an instruction on how to use this chart and federal standards of accounting “Accounting at small business enterprises” and “Accounting (financial) reports at small business enterprises”. The results of the research can be used in the theory and practice of accounting at small businesses to substantiate the directions of its development.

The article focuses on the study of the interaction of digital processes in the “city-region-country” system when assessing the overall level of digital transformation of the Russian economy, since the works devoted to the consideration of the results of the introduction of digital technologies in the country do not analyze the features of territorial digital processes. The research aims at the necessity and possibility to show specific digitalization features of cities and regions in the existing evaluation methods of the Russian economy digital transformation index. The researchers used logical, systematic and comparative analysis methods to analyze the digitalization indicators of the largest Russian cities and regions. The authors analyze the digitalization indicators of the largest Russian cities and regions between 2014– 2018; they define indicators, reflecting regional disproportions of the national economy digitalization; and develop new methods to evaluate digital inequality in the system “city-region-country”. The use of the suggested indicators will improve the existing methods of evaluation of the largest Russian cities digitalization, increase the fairness of digital processes and technologies evaluation for making decisions in the system of state, regional and municipal government.

In article problems of ambiguity of the choice of the key economic indicators characterizing efficiency of functioning of social and economic systems are considered. Ambiguity problems in comparison of a financial condition of the enterprises because of differences in accounting policies and professional judgments of accountants are considered. It is specified problems of application of estimates at fair value because of ambiguity of its objective calculation that can lead to deterioration of accounting reports. The restrictions of applicability of difficult economic-mathematical models connected with ambiguity of formation of their information base are shown. It is specified importance of differences in dynamics of economic growth of the countries at their assessment on the basis of indicators of gross domestic product and the general indicator of progress. Proceeding from World3 model conclusions, dangers of stimulation of consumption as factor of economic growth are shown.

The definition of the financial control structural organization in current conditions includes the analysis of functional contents, powers and the structure of relevant controlling institutions. The study of the necessity and obligation of the control function is determined by the essence of management. The main institutions of financial control, their functions and tasks in the established spheres of activity are considered in the same connection with the management. The current processes of economic modernization, innovation, transformation of economic and financial relations into a digital form have led to the expansion of the range and content of the control function. The tendencies of development and improvement of structural and legal basis of financial control are shown in the conditions of digitalization. The features of the control were due to changes in the tasks of control in the conditions of the Russian economy transformation. The role and importance of all forms of control for decisions and the preparation of raw data for them has been proven. The conclusion that there are limitations in the development and improvement of control functions is due to the persistent stereotypes of managers’ behaviour and objective reasons for uncertain prospects and conditions of control. The need for a unified approach to the formation of the organizational, legal and information-methodical framework of financial control is justified. The proposals are designed to help improve the organizational structure of Russia’s financial control institutions while further digitizing its economy.

The role of audit firms as independent institutions certifying the reliability of reporting information disclosed by businesses to the wide range of interested parties is currently increasing. At the same time, the audit market is going through a period of crisis because of the decline in prestige of the profession, low profitability, falling user confidence to the results of audit and the lack of national auditing legislation. On the other hand during crisis times the significance of the control over the quality of auditing including the state control goes up. The article systematizes the results of the research on audit quality assessment and control. It also describes methodological approaches to building an effective internal audit control system, provides practical recommendations on how to improve the reporting data of audit firms, identifies conceptual elements of the quality control system and considers the issues of improving the effectiveness of external control. Implementation of the proposals will improve the competitiveness of audit firms in the crisis industry and allow the transition from formal audit control to substantive control.

The issue of improving the financial reporting auditing process has been an important development of the financial services market for many years. The wave of claims to the quality of auditing findings has led to reform not only in the profession itself, in the form of the reworking of international auditing standards (ISA), but also to the review of the organization of state oversight and supervision of the quality of audit. Currently, the auditing supervision authorities in the Russian Federation are building their work in accordance with the agreements formed at the international level, including the documents of the International Forum of Independent Audit Regulators (IFIAR — International Forum of Independent Audit Regulators). At the annual forum taken place in April 2018, a number of organizational decisions were adopted, including the first-ever Strategic Plan for 2018–2021, which aims to ensure the quality of audits in cooperation with the global and regional networks of auditing organizations, standards-setting bodies and other key stakeholders. In order to ensure such interaction, the development strategy of auditing regulators in other IFIAR member states is of particular importance.

At present, the role and importance of science is increasing significantly, more and more attention is being paid to scientometric indicators in assessing scientific activity at all stages of the science management process, and the cost of scientific activity is increasing. The problems of assessing intellectual capital have always been in the area of special attention in Russian scientific and other organizations, including universities engaged in scientific activities — scientific institutions. The decree of the President of the Russian Federation from 07.05.2018 No. 204 “National goals and strategic objectives of the development of the Russian Federation for the period until 2024” approves these trends at the state level. Therefore, the task arose of developing a system of quantitative and qualitative indicators for assessing the effectiveness of scientific organizations in order to organize their productive work, increase their contribution to the development of the state, and increase the prestige of science. The external and internal factors determining the need for an objective assessment of intellectual capital are identified using the methods of comparative analysis, empirical research; the main indicators, the sources of information and their features have been analyzed. The proposed system of universal criteria, objective and subjective indicators for assessing the activities of scientific institutions, is becoming the foundation for both a comprehensive assessment and the basis for industry criteria.

The jubilee of the great scientist, teacher and friend.