To increase the level of information transparency of economic entities is one of the most important tasks for the development of the domestic financial market within the framework of the state national programs implementation. The article provides a detailed review of the current methods and practices of reputable international and Russian rating agencies and professional communities for assessing information transparency of economic entities, it also defines and systemizes the basic characteristics disclosed by companies. The article identifies the main patterns and positive trends in the development of information transparency of Russian business over the past ten to fifteen years. The analysis shows that there has been a positive trend in disclosures in Russian business, but the level of transparency is still far from the level of Western companies. The applied methods vary greatly in the choice of indicators and assessment criteria, depending on the target nature and the specifics of the study, so determining the optimal level of information transparency is very subjective. Since transparency measurement largely depends of the branch of industry, the authors propose to develop this concept taking into consideration the special features of different segments such as credit organizations, financial companies, leasing organizations and others. 

The article examines the theoretical and practical basis of auditing the information security of educational institutions. The article gives proposals on the main components of its concept, taking into account the specifics of educational organizations, the article also searches for the ways of ensuring the effective functioning of universities on a considered basis. Proposals have been made to develop a comprehensive concept for the auditing of the information security of the university. The project includes seven components: the objects of auditing; its goals and objectives; the subtype of auditing that takes into account the specifics of the school; how to conduct audits and how to analyze data from the auditing process; the auditing phasing; its organizational and technical foundations; the composition and content of the resulting documents. A combination of risk analysis and information security standards is recommended as a practical approach to auditing. It is recommended that an experimental examination of the object security system should beused for real verification. Among the reasons for theoretical approaches that could create the basis for auditing the information security of a higher educational institution, the most preferable are the models of evaluation and the “grey” box. Practical implementation of the proposed information security auditing concept will improve the effectiveness of monitoring the implementation of Federal Laws and Programs in the educational institutions, and it will eventually strengthen the level of information security of the organization.

The article is devoted to the study of the accounting and analytical space of innovation in the gas industry. The methodological framework of the study includes system-functional and economic-statistical analysis, comparison, as well as the elements of the accounting method. The concept of “accounting and analytical support for the activity” is specified, the main elements of the system of accounting and analytical support are considered in the article. Based on the analysis of world experience in organizing cost accounting at gas industry enterprises, the specificity of innovative development of the gas industry is indicated. The features of the accounting and analytical support system for innovative activities in the gas industry are determined. The directions of improving the accounting and analytical support for innovation are proposed. Theoretically substantiated and systematized are the results of a study of a set of issues related to the formation of the accounting and analytical space for innovation in the gas industry. The results of the study may be of interest to the specialists and the managers of gas industry enterprises when defining the development strategies; as well as the experts of analytical groups in the preparation of the information-analytical studies on the development directions of the domestic hydrocarbon market.

The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years. At present, more standards are devoted to this problem in world practice than to other accounting objects. Nevertheless, a number of issues remain unresolved. The methodological framework of the study is based on a comparative description of the provisions of IFRS 16 “Leases” and FSBU 25/2018 “Accounting for Leases” and includes a new institutional theory, Conceptual framework for the presentation of financial statements. The research methodology provides for the reclassification of balance sheet items, which allows for significant structural information regarding the reflection of rental objects. The analysis revealed the following differences in standards: the Russian FSBU 25/2018 unreasonably introduces accounting for leasing transactions into the financial lease accounting system; insufficiently convincingly and without proper evidence the issues of identification of financial lease accounting objects are covered. The prospective direction of accounting for financial leases is the possibility of reflecting the property transferred by the lessee as an element of the cost of financial capital, at the same time, the tenant’s long-term obligations should be recognized as existing obligations. The practical significance of the study is determined by the possibility of reducing the level of debt in the balance of the parties to the lease transaction.

The article is devoted to the possibility of standardization of ratio analysis of Russian economic entities fnancial statements. The author uses the methods of logical analysis, observation, generalization, classifcation and abstract-logical approach to indicators and liquidity ratios to conclude that all the groups of traditionally calculated fnancial ratios require revision based on the specifc activities of economic entities under consideration and the industry to which they belong. Standardization of approaches to economic analysis and analysis of fnancial statements, in particular, should be balanced and built on the basis of individual and personalized assessment of the position and the performance of a company. It makes the assessment of fnancial condition, performance results and economic prospects of Russian companies more reliable. The application of abstract-logical approach when considering the formation of professional judgment of an external user of the fnancial statements about the level of liquidity and solvency of Russian companies allows the author to draw a conclusion that the standardization of ratio analysis demands the further development of the analysis methods.

Analytical design is the concept of designing a sequence of analytical procedures that ensures the use of all the possibilities of fnding ways and identifying key areas for improving the business. The article is devoted to the issues of eliminating fragmentation and standardization of analytical research of sales profts as an indicator of systemic problems of business effcien cy. The methodological basis of the study is the concept of analytical design with a focus on designing such a sequence of analytical procedures, which ensures the proper study of the causal relationships that determine the change in the indicator under study. The method uses a numerical sales proft model, presented using medium-sized index systems and multiplier-additive calculations that provide a link between the calculation of relative and absolute changes in the study of their signifcant factors, such as the proftability and sales volumes of certain types of products, as well as the ratios between them. It is concluded that the index method is key in the variety of products, numerous customers, markets and distribution channels of the company. Incorporating the developed index model intoa standardized analytical sales proft design signifcantly enhances the ability to optimize the range of goods (servicesand redistribute priorities in customer relationships, allowing to form a system of key performance indicators to monitorthe business performance of the employees, departments and the organization as a whole.

Currently, the Russian Federation invests heavily in the production of products under the state defense order (hereinafter — SDO). The head executors and executors of the state budget are obliged to ensure separate accounting of the results of financial and economic activities for each state contract. The article is devoted to the development of methodological support for separate accounting of performance at enterprises which are the executors of the state budget. The research methodology is an analysis of existing methodological approaches to separate accounting of financial results of the SDO and the construction of the author’s own methodology on their basis. The article offers recommendations on the organization and methodology of separate accounting of the results of financial and economic activity by the organizations-executors of the SDO. The author’s definition of the term “separate accounting of the results of financial and economic activities in SDO” is given. The form of the register of accounting for grouping of the actual costs for execution of the SDO is developed. The developed recommendations for management job order costing accounting, clearance accounting, classification of costs by types, and the formation of registers of analytical accounting will allow the organizations-executors of the SDO to keep separate records in accordance with the regulatory requirements and to obtain information on the financial results of each contract at any given time.

Current economic conditions, integration processes and the increased international cooperation challenge large enterprises to implement and develop the principles of transparency of accountability. In this regard, the development, implementation and use of a standardized list of non-financial indicators is relevant. Despite the absence of a single approved definition of non-financial reports or non-financial indicators, this topic is actively discussed not only by the analysts from the point of view of possible investments or assessment of the well-being of a particular company, but also government agencies and the academic community. Given the importance of publishing of non-financial indicators and reports to monitor the activities of economic actors, specific recommendations have been made to develop a single regulatory document in the form of a standard for the publication of information. The composition of the indicators for the inclusion in the standard and the structure of the reports is proposed. Implementation of the proposals outlined in the article will allow to strengthen the regulation of organizations at the economic, environmental and social levels, to increase the level of corporate relations with the society.