The search for reserves for stabilization of Russian economy is coming to the fore in the context of the ongoing crisis. Given its raw material orientation, a significant share of which is accounted for by exports, and the high share of customs payments (in particular, export customs duties on oil and gas) in the structure of the Federal budget, it is extremely important to assess the estimated losses of customs payments as a result of shadow exports, which determines the relevance of this study. The paper discribes assessing the volume of customs payments in the conditions of the country’s shadow economy development as well as searching for sources of their increase in the structure of Federal budget revenues due to organizational measures. A review of positions of the Russian scientists in the field of economic categories including taking into account the normative and reference documentation. In this study it is proved that the activities of customs authorities belong to the type of organizational and economic relations and customs payments are an economic category. A methodological tool for economic analysis has been developed to identify the significance of losses from shadow exports for the state budget as well as to assess the correctness of the distribution of import customs duties to the budgets of the EAEU member States. The theoretical and practical significance of the study is determined by the prospects for increasing the volume of the Federal budget revenue due to the collection of customs duties. The study may be interesting for government agencies of foreign trade policy and Federal budget formation.

The article is devoted to the study of the theoretical foundations and normative regulations of the audit of environmental reporting of oil companies in Russia. The article presents the materials of the analysis conducted by the author of the practice of disclosing information on the environmental aspects of activities in the reporting of oil companies, as well as the main provisions and legal framework governing the audit of environmental reporting. The research revealed the problem of the lack of a unified and single standard for regulating non-financial reporting, which makes it difficult for users to analyze such reports and analysis. Generalization and comparison were the methodological research tools. The theoretical and political significance of the study lies in justifying the need to develop a regulatory framework to regulate the requirements for the preparation of non-financial reporting and its auditing to improve the comparison of data by the stakeholders. The study is of interest primarily to government agencies and to the Committee for Standardization of the Russian Federation in improving the legislative regulation of accounting and non-financial reporting.

The modern trends in the socio-economic life, educational and research spheres lead to the increased attention of universities to the more effective management of available resources, as well as high-quality and relevant disclosure of information in their public reporting to the interested parties. Under the circumstances, the intellectual capital (IC) components become key objects in the management accounting systems, and the IC report may become one of the main engines to achieve the transparent information which can raise the interest of stakeholders. The analysis of this practice clarified the discussion points and helped to develop conceptual guidelines for the preparation of the IC report for Russian universities. There have been used the following methods to solve the problem, such as quantitative-systematic analysis, semantic grouping of results and logical relationships. The developed methodology for analyzing the report on IC universities has a certain practical importance. Such methodology also includes methods of financial and management analysis. The formulated recommendations are intended for a wide range of stakeholders, the leadership of the Russian Ministry of Education and Science and higher education institutions.

The study is devoted to the development of accounting procedure and recording the financial results of bonds with a double currency denomination in accordance with International Financial Reporting standards (IFRS). The methodological base of the research includes system and dynamic-situational analysis, evaluation models of financial mathematics, accounting procedures of the theory of financial accounting. Based on the assumptions made at the formal mathematical level, this procedure is fully algorithmized, despite the ambiguity or impossibility of direct assessment of such basic accounting indicators as the initial estimate, the internal effective interest rate, and the amortized cost of a financial instrument. Considerable attention is paid to the issues of mathematical evaluation and reflection of financial results when preparing financial statements in accordance with the concept of amortized cost and effective interest rate, taking into account the impact of changes in the currency component in dynamics. The originality and uniqueness of the developed procedure is that it is applicable to the situations where coupon payments are paid several times a year. The theoretical and practical significance of the research is determined by the development of scientific and applied tools that include accounting and process models, evaluation algorithms and procedures that can be used by accounting and audit departments in practical work when solving problems of reporting in accordance with IFRS.

The article is devoted to the issues of development of methodological approaches to accounting and auditing of estimated values and their changes in the conditions of digitalization. The purpose of the research is to study modern methodological approaches to accounting and auditing of estimated values, taking into account the specifics of the current stage of digital transformation, and to develop the main directions for their improvement in order to improve the quality of the information base in order to be able to make sound management decisions. The theoretical and methodological basis of the research consists of the evolutionary-adaptive theory, balance sheet theory, risk-based approach, methods contained in IFRS, ISA, FSB in the field of accounting and auditing of estimated values, regulatory legal acts of the Russian Federation, research in the field of modern international and Russian accounting and auditing practice. The research methodology included a review of accounting and auditing practices in the field of estimated values. The main features of accounting and auditing of estimated values are defined. Methodological approaches to improving accounting and auditing of estimated values that are based on digital technologies are proposed. Implementation of the proposed methodological approaches to accounting and auditing of estimated values in the context of digitalization will significantly improve the quality of accounting and control support for business.

In the conditions of the modern economic development, its focus on sustainable development and environmental problems are of paramount importance. The directions of achieving environmental sustainability in Russia are supposed to be solved through the implementation of a set of measures outlined in the national project “Ecology”, which sets a number of targets and additional indicators that contribute to solving environmental problems. The article is devoted to the factors influencing the implementation of national projects and programs in the field of ecology in the Russian Federation. An analysis of the implementation of the “Ecology” project and the state program of the Russian Federation “Environmental Protection” as well as the study of Russian and foreign practices (experience of Singapore, Great Britain, Germany and other countries) regarding the monitoring the implementation of strategic documents, have helped to identify the relevant risks and to conduct their assessment, with the aim of increasing the effectiveness of financial control over the implementation of the national project. On the basis of the identified risks, the targets of the “Ecology” project were identified, which, in the opinion of the authors, requires its revision in order to be more effective. The results of the study may be interesting as relevant state bodies responsible for the implementation of the national project “Ecology”, in particular, the Ministry of Natural Resources and Ecology of the Russian Federation, as well as bodies which are monitoring its implementation, for example, the Accounts Chamber of the Russian Federation.