The paper examines some foreign and domestic methods of forecasting bankruptcy of enterprises in order to apply them in the largest construction organizations in Russia. The empirical basis of the study is the construction companies that are comparable in size, revenue, and market share. Their annual financial statements preceding the analysis are the information base of calculations. The quality of forecasts has been checked on independent indicators’ calculations of financial analysis, as well as using data from financial markets and share prices under studied companies. The result of the research is the selection of models that gives the most correct forecast of the financial situation of a company in the construction industry. It has been also revealed that models for predicting financial insolvency of enterprises has not been able to assess changes in financial stability in the short term. Therefore, the author compares calculation results with data of financial markets. As a result, it was found that models which demonstrate the greatest predictive ability correlate with the results of independent financial analysis, as well as with data of financial markets regarding the share price dynamics of construction companies. The paper provides recommendations on approaches to choosing models for analyzing the probability of bankruptcy and can be useful for specialists of financial and analytical services to predict the financial insolvency of construction business.

The efficiency of equity management of any commercial organization largely depends on the information generated within its accounting and control system (ACS). The paper describes the study of accounting and control support for managing a company’s equity capital. The theoretical and methodological basis of the study bottoms on works of scientists in the researching scape, regulatory legal acts on accounting and auditing in the Russian Federation. The work clarifies the conceptual apparatus, an interrelation the notions as ‘accounting and control support’ and ‘accounting and control system’; founds a place of the last notion in the system of information management of a commercial company as well as the author defines the concept of ‘accounting and control support of equity capital management’. Moreover, there have been identified factors affecting the set of specific tools which have been using in the accounting and control system of each commercial company. The main results of the study can be used by chief accountants and auditors in the development and improvement of accounting and internal control system of a commercial company.

Researchers in many countries are looking for effective ways to organize payment for primary health care and conclude that the method of per capita financing of clinics with fund-holding has both positive and negative aspects, which necessitates their obligatory consideration when deciding on the use of this payment method. The article, based on an analysis of the experience of foreign countries, shows that equal access to primary health care is ensured through the expansion of coverage of the population by services and regulation of the distribution of funds for health services. To improve the efficiency of the health system certain mechanisms of fine-tuning the existing methods of planning, organization and payment of health care, aimed at the end results of activities, are needed. Exploring the historical and international aspects of primary health care will result in more efficient implementation of the tasks of modernizing the primary health care level of the Russian Federation, approved by the Russian Government’s Resolution as of 09.10.2019 No. 1304, as well as of the activities within of the federal project “Development of the Primary Health Care System” being a part of the national health project “Health” developed in compliance with the Decree of the President of the Russian Federation of May 7, 2018 No. 204 “On the national goals and strategic objectives of the development of the Russian Federation until 2024”. The purpose of the study is to analyze the ways to pay for medical care in foreign countries and compare it with the Russian experience of per capita payment on the principles of fund-holding. Methods of bibliographic and information search of sources in databases.

The recently approved Federal Accounting Standard (FAS) 6/2020 “Property, plant and equipment” (FAS 6/2020) changes the accounting rules for these assets significantly. New regulations of this standard allow solving a significant part of the problematic issues currently taking place in the above-mentioned area. However, there should be emphasized that some controversial aspects of accounting for property, plant and equipment still persist despite the adoption of FAS 6/2020. This paper describes the study of these resolved and unresolved issues of accounting for property, plant and equipment. The purpose of the study is to represent a detailed analysis of the current and future Russian regulations on accounting for property, plant and equipment, identification of persisting, as well as emerging problematic and debatable issues and determination of their solution ways. The methodological base of the study includes a critical analysis of the new regulations of the FAS 6/2020, as well as the rules of the still valid regulatory documents on accounting for the abovenassets. The results of the research are the identification of the most important problematic issues in the field of modern accounting for property, plant and equipment, as well as the development and substantiation of proposals for their solution. At the same time the authors identified problematic issues related to the recognition of objects in property, plant and equipment, with the initial and subsequent measurement, as well as the depreciation of these assets. The theoretical and practical significance of the study lies in the possibility of its use to improve the regulatory regulation of Russian accounting and additionally, in the possibility of applying some of the proposals substantiated here in the practical work of the accounting departments of organizations. As a research perspective, first of all, it should be noted a critical analysis of the implementation in practice of regulations approved by the FAS 6/2020, the identification of new problems in this field and looking for solving ways.

One of the factors in achieving national development goals of the Russian Federation is to address corporate-wide issues of the systemically important holding company OJSC “Russian Railways”. These issues include improving efficiency of resource consumption processes and managing the value chain. The purpose of the study is to develop methodological support for transfer pricing management and control of internal corporate settlements to address the specified issues. The methodological framework of the study is formed by management accounting concepts and legal support guidelines on strategic industry development of the Russian Federation. The study methodology based on the use of the methods of concept operationalization, structural analogy, induction, deduction, detailing, grouping ensures formation of the evidence base of obtained results of the study: the author-developed methodical support for transfer pricing management to justify the least expensive cost of the end-to-end technological process; classifier of additional accounts of the management accounting to prepare currently applicable internal regulations and organize the data. It is concluded that the obtained results of the study can serve as an effective tool for making strategic decisions to determine potential cost for the prospective value creation of systemically important transport companies.

The study subject of the paper is the directions of development of leasing in Russia in various forms of its manifestation. There is no generally accepted classification of types of leasing today — the system of statistical indicators characterizing the state and development of the financial leasing market is in a state of formation; the factors (external and internal) and cause-and-effect relationships that bring such an uneven development of the leasing services market in a way of changing the legal environment, new challenges of the time (economic, financial, social) have been little studied. Thereby, the study of leasing as a unique tool for investing in assets (including labor force) in various spheres of human activity is a relevant scientific and the applied problem. Within the framework of this paper, being used statistical methods for analyzing the structure and dynamics of the phenomena of public life, the features and trends that are emerging in thebRussian market of leasing services are investigated, a forecast for 2020 is being constructed. and expert agencies and summarizes the results of the comprehensive statistical analysis of one of the segments of the financial intermediation services market. The proposed methodology for analyzing a segment of the financial intermediation services market using the example of leasing can be widely used in the analytical activities of expert agencies, financial analysts, be useful in scientific and applied research conducted by research organizations and universities, as well as in the training of scientific and pedagogical personnel in financial and economic profile universities.