The issue of global transformation of the traditional format of accounting (financial) and non-financial reporting (in the form of PDF reports) into an interactive digital format of business reporting is relevant. The article is devoted to the analysis of domestic and world trends in the development of reporting of economic entities in the digital economy and identifying the prospects for using XBRL as the main digital format of business reporting. The research methodology is based on the application of a system of scientific methods: analysis and synthesis, induction and deduction, comparison, a systematic and logical approach and the method of analogies and groupings. As a result of the study, the trend in the development of reporting by economic entities is determined. The study justifies the strengthening of the role of information technology in the formation of new conceptual approaches to the disclosure of the information contained in it by synthesizing the elements of volumetric representation (using the method of “multidimensional space”) and modern IT platforms. A review of the use of the XBRL format as a world language for business reporting in international and Russian practice is conducted. Based on the analysis of global XBRL development initiatives actively discussed in the world community, it is concluded that the XBRL format has firmly taken the place of the main digital standard for the formation and disclosure of information by economic entities of leading world countries, and its further development is an inevitable future in solving the problem of creating a modern interactive digital format of business reporting of foreign and domestic companies. The research results can be used by a wide range of national regulators, investors and financial market participants, as well as international business and professional communities, with the practical transfer of all financial market participants to a single electronic format.

The paper substantiates the need to harmonize the financial and non-financial statements of the company and to develop the corrspodig strategy in climate risks. The study assesses the impact of climate change risks on financial reporting indicators and formulates requirements for disclosing information in financial and non-financial statements. There a demand for such disclosures by investors is emphasized, as well as other interested parties, and the relevance of expanding and reorienting their contents from the task of describing the company’s environmental impact to the task of reflecting the climate impact on the company, its financial performance and strategy. The paper presents the results of a comparative analysis of the international standards` conceptual foundations for financial and non-financial reporting and shows their mutual consistency. Based on a comparative analysis of the international standards conceptual foundations, their mutual consistency has been proved, as well as there have been revealed accounting problems and disclosing information on climate risks in financial and corporate reporting. The results of the study (based on methods of logical analysis, abstraction, analogies, groupings, comparative analysis) are the key provisions formulated for developing a strategy for harmonizing financial and non-financial reporting, including climate risks. Also, there are shown recommendations for the preparation of disclosures regarding the interdependence of climate change and the results achieved with the development prospects of the company. The study may be of interest to Government bodies of the Russian Federation, relevant international organizations in the formation of standards for financial and nonfinancial reporting, interested users, as well as economic entities in the development of internal accounting and reporting standards.

The article is devoted to the study of localization of the lack of information on intangible assets in traditional financial statements and the analysis of possible ways to manage it. The methodological framework of the research includes methods of comparative, logical analysis, typology and grouping, induction and deduction. The research resulted in ways and means of disclosing the external manifestations of this type of information gap in the reporting and their negative consequences. It also analyses the options for filling in this gap, first of all, by means of the report on intangible assets that complements the structure and contents of traditional statements, and its comparison with the information requests of the company’s stakeholders. The conclusion about the need to revise the concept of preparing and disclosing information about the company’s intangible assets in the financial statements is substantiated. The research can be used in developing the concept of accounting for intangible assets, which can ensure that the gap between the content of financial statements and the information needs of users is bridged.

The paper reveals the analysis of modern trends of increasing global risks, the preservation of dangers and threats of natural, man-made and bio-social disasters, the emergence of new challenges on a global scale that can lead to global crisis situations. The methodological base of the study includes theories of constructing a new system of economic interstate humanitarian interaction. In this case, there have been applied analysis methods and synthesis, analogies, observations and expert assessments. The study considered the experience of creating institutional joint companies in public security at the international level. There was formed a mechanism as well as methodological recommendations have been prepared for innovative development in the field of crisis management and implementation of the framework program for disaster risk reduction. The analysis of the stages of building an international humanitarian response system with different countries is carried out. The directions of innovative development of international cooperation for the purpose of economic security of the population are proposed. The study of the experience of creating institutional joint organizations allowed to propose an economic model that meets the principles and spirit of international law. The developed recommendations will provide the Russian Federation with an innovative and technological breakthrough in the international humanitarian sphere. The results of the research can be used by public authorities in the formation and implementation of national international policiy for the development of humanitarian bilateral and multilateral cooperation in the field of humanitarian projects, economic security of the population and the prevention of disasters and crises.

The role of classification in science and other spheres can hardly be underestimated. Accounting is no exception. The requirements to “natural classification” were formulated in the late twentieth century and can be used for further development and improvement of accounting. The article is devoted to the analysis of the accounting system for compliance with the requirements of natural classification. Accounting information is generated on the basis of classification, with accounts themselves used as classification criteria. The existing system of accounting was analyzed for compliance with the major twelve natural classification requirements to find out that the system is totally incompliant with five of these requirements and five more are met only partially. In order to analyze the accounting system for compliance with the remaining two requirements it is necessary to start with decomposition of accounts into separate classification groups. The methods of scientific classification, formal logic, comparison, analysis and synthesis are used in this work. The results of the study can be used to improve the organization and planning of scientific research in the field of accounting. The research is of practical significance as it provides the recommendations on changing the composition and special features of accounts to meet the requirements of natural classification which in turn will reveal the very essence of the subject area in multidimensional and logical way.

The article is devoted to improving the management accounting of storage of material resources in warehouses of an industrial enterprise. Institutionalization of the information and tool space of warehouse management accounting in the context of digital transformation is one of the most urgent problems of structuring effective production management. The purpose of the research is to develop accounting and calculation methods that allow forming a high-quality information base for controlling and flexibly regulating the costs of storing material resources and finding reserves for saving them. The theoretical and methodological base of the research is structured on the basis of the application of methods of aggregation, decomposition, observation, measurement, classification, generalization, system and statistical analysis; applied approaches of two-stage distribution of indirect costs by cost centers and target costs. A comprehensive analysis of the existing model of cost allocation for storage of material resources has been conducted; new approaches to the choice of cost drivers have been proposed, as well as to the structuring their nomenclature, methods of calculation and presentation forms; the recommendations on drawing up the classifier of wasteful expenditure or dead expenses have been formed. The implementation of the proposed approaches will significantly improve the quality of the accounting and calculation process and the effectiveness of management accounting of an industrial enterprise.

The paper considers the implementing problem of applied projects in the digital economy development. There is substantiated the relevance of applied projects analysis as an innovative component of the digital economy. The methodological basis of the study includes theories of the processes development of informatization and digitalization of the economy. There have been proposed an integrated analysis methodology of applied projects, multicriteria models for calculating the aggregate indicator of four analysis types included in the integrated methodology. Also, there have been developed the principles for calculating aggregate indicators and determined the weight values of each factor. The study proposes the formula for calculation and author’s gradation of the integral indicator of applied projects analysis as the aggregate indicators sum of four analysis types. Based on the analysis results, the company’s top management is able to formulate recommendations on strengthening the bottlenecks of the company for the implementation of applied projects.

In modern conditions, almost all companies use information technologies when keeping records. The widespread use of such systems is due to clear, legally approved standards and requirements for accounting and tax accounting, which allow organizing the operation of the information system. The methodological framework of the study was the methods of analysis and synthesis, as well as a critical assessment of the theoretical provisions of accounting and budgeting. Based on the analysis of the main characteristics of information technologies in the organization of the management accounting system, the principal approaches to their use are determined. The study of aspects of management accounting and budgeting in housing construction project companies allowed us to form a number of recommendations taking into account their industry-specific principles, the practical application of which will allow companies to create a reliable basis for making management decisions and improve business efficiency. In order to improve the efficiency of optimizing the preparation, processing and collection of information for the management accounting system, it is recommended to use digitalization based on the creation of an ERP system.