In today’s environment of global change and upheaval, the challenge of maintaining sustainability and business continuity has become particularly urgent for businesses. To a large extent, the prospects for achieving business goals depend on its ability to adapt quickly to the changing environment in which it operates, but this alone is no longer enough. On a long-term horizon, on a strategic scale, the crucial role in ensuring sustainability and continuity of business operations, as well as in assessing the relevance, ambition and feasibility of the goals set begins to play its ability to timely notice risks and promptly respond to them. To help him in this is called for a strategic audit.
The purpose of the work is to analyze the existing approaches to the implementation of strategic audit, as well as to disclose the methodology of its implementation in the State Corporation «Rosatom» and organizations included in its management circuit. The study was conducted using such scientific methods as analysis, synthesis, comparison and generalization; its practical results may be useful, first of all, to managers who make important decisions on business management, as well as to analysts who assess risks in implementation of strategic goals of the company.

In the conditions of uncertainty, going concern auditing (GCA) or auditing of continuity of operations is an effective tool for preventing adverse effects and consequences of disruption of the stable functioning of the organization and at the same time a possible situation of systemic defaults and non-payments associated with the retirement or disposal of one of the counterparties in the payment and settlement chain. The aim of this article is to substantiate the nature and examine the issues of the degree of implementation into practice and the completeness of disclosure of all the functions of going concern auditing, depending on the characteristics of the national economy and the institutional environment. The research is based on a dichotomous approach, in which two types of institutional matrix are distinguished: the Xmatrix and the Y-matrix. At the same time, all the participants in the auditing process are divided into three groups: the audited person or entity, the auditor (auditing organization or individual entrepreneur/sole proprietor), the regulators of auditing activities. Various scenarios of their behavior depending on the institutional matrix are described in this article. The purpose of the study is to develop the theoretical foundations of going concern auditing in the context of ensuring that its functional capabilities meet and comply with the established conditions and traditions of the host institutional environment. The study was carried out on the example of the Republic of Belarus. The research used scientific methods of theoretical (analysis and synthesis, grouping, generalization, systematization) and empirical (selective observation, comparison, case study) levels. The significance of the conducted research is in clarifying the methodological foundations of the going concern auditing based on the institutional approach, which made it possible to take into account and explain the impact on the current practice of the features of a specific institutional model and develop practical recommendations regarding the completeness of the functional capabilities of the business on going audit in relation to the features of the national economic system.

Equity is the most important object of accounting and an integral element of the financial statements and accounting reports of any organization. At the same time, our research indicates that today there are significant problems in the field of interpretation and reflection of the equity of modern organizations in accounting reports, which are typical for both the theory and practice of accounting and reporting, as well as for regulatory documents and scientific literature. These problems have been identified by the authors both in the theory and practice of accounting and reporting, both in regulatory documents and in the scientific literature. This article is devoted to the analysis of these problems and ways to solve them. Research methods included analysis, synthesis, grouping and analogy methods, comparison, systemic and logical approaches. In the course of the study, the scientific literature and Russian and International Standards relating to the interpretation, accounting and reflection in the financial statements of the equity of organizations were critically analyzed. As a result, proposals were developed and substantiated for solving the identified problems in the above areas. The results of this study can be useful to a wide range of readers interested in the problems of modern accounting and reporting, can be applied in the practical work of the accounting departments of organizations, in the educational process of higher educational institutions and in the development and improvement of relevant regulatory documents on accounting.

The article is devoted to the modern Chinese experience in accounting for carbon rights in the context of the active implementation of low-carbon economic development practices both at the national and international levels. The methodological basis of the work is the main regulatory legal acts of the People’s Republic of China that regulate the accounting of rights to carbon emissions and carbon trading, scientific research by Chinese authors on the main problems and tasks of national accounting of carbon rights, accounting practices of key Chinese enterprises in the energy sector. On this basis, the main theoretical aspects of accounting for rights to carbon emissions are highlighted, which are the subject of active scientific discourse in China at the present stage: the goals of carbon accounting, subject affiliation, features of information disclosure. Based on the main provisions of current regulations and an analysis of the accounting practices that have developed over the past 7 years of key Chinese enterprises in the industry, the modern accounting practices of carbon rights and financial reporting disclosures are presented in a concise form: metric properties, main involved accounts of the National Chart of Accounts of China, information to be disclosed in the notes to the financial statements. The study is crowned by the identified main problems of the modern Chinese practice of accounting for carbon rights in an aggregated form and the proposals formulated by the author. The results of the work contribute to the theory of low-carbon accounting, more specifically, the approaches of scientists are presented, and also provide the Russian reader with the opportunity to get acquainted with the accounting practice of carbon rights in China — in the country that makes the most significant “contribution” to the processes of environmental pollution in the global scale. The the author’s reliance on on authentic sources in Chinese is of particular value to the work, which reveal the thoughts, ideas, practices that are inaccessible to a wide range of readers.

The article is devoted to the problems of organizing management accounting in small and medium-sized enterprises, many of which are often deprived of the opportunity to purchase additional management software programs or complex ERP systems.
Finding ways to integrate elements of management accounting directly into an accounting program, as well as research on the basis of such a configuration of existing capabilities to generate management reports is the purpose of this work. A natural alternative in such conditions is the introduction of management accounting elements directly into the financial accounting program, the most common configuration of which today is “1C: Enterprise Accounting 3.0”. Therefore, on the basis of this program, the existing opportunities for the formation of management reports — on the example of sales indicators are explored; and ways of further integration of the two accounting systems are proposed. The use of synthetic accounts to strengthen accounting control over the formation of management indicators in the context of integrating elements of management accounting into the accounting program is substantiated; including the proposed system of accounts with a management account 39 “Calculation objects of sales” which was also proposed in the article. The possibility of applying the ABC-method is considered with the proposal to improve distribution of costs. The subject of the research of the article is the process of integrating the elements of management accounting into the financial system.
The research methodology is based on a dialectical approach, observation, synthesis of disparate information, analysis of the results obtained; as well as accounting methods such as costing, accounts, and double entry. As an illustration of applying these approaches to integration, the article uses typical sales transactions in a trade organization when the distribution costs are written-off and the formation of a financial result. However, the practice of manufacturing enterprises, as well as the instructions for the application of the Chart of Accounts No. 94n, make it possible to apply these approaches to integration at small manufacturing enterprises.

The article analyzes the experience of creating and establishing the Orenburg city public bank and the possibility of using this historical heritage today. The search for new forms and approaches to improve the activities of modern regional banks in the conditions of sanctions, strengthening its focus not only on the development of the regional economy, but also on the expansion of charitable activities became the purpose of the present study. This is due to the global trend towards the revival of interest in the forms of local banks subordinated to public needs, the discussion in the Russian banking community of the economic situation, as well as the transition of regional banks to an inertial model of survival, including due to insufficient support at the federal and local levels. The study was carried out using the methods of historical and logical analysis. On the basis of previously unstudied archival documents stored in the State Budgetary Institution “United State Archive of the Orenburg Region”, the historical background and prerequisites as well as the stages of preparatory work for the creation and the establishment of the Orenburg City Public Bank in the 19th century are shown. It has been proven that the success of this kind of financial and credit institutions depends not only on the state of the region’s economy, but also on the joint efforts of their leadership and management, the city community, and the city residents who have confidence in this form of bank and the type of control over its activities. The studied experience of the preparatory work on the creation and establishment of city banks, their joint activities with the city community, forms of profit distribution characteristic of those years, surviving projects, documents, forms of control can be of not only of historical interest, but also serve as directions for innovations of modern regional banks and complementing their current practices and interactions with the local legislative authorities.

The work is devoted to the study of the formation and development of auditing in Leningrad and St. Petersburg, from the end of the 20th century until now. The main task of the authors is to assess the role of the St. Petersburg School of Audit in the development of the financial control system in the USSR and Russia, as well as the influence of individual scientists on the formation of the St. Petersburg Audit. The study summarized the data from numerous scientific sources, identified scientists, practitioners and public figures of Leningrad and St. Petersburg, who contributed to the formation of the audit. The paper establishes the sequence of events of the 20th century that led to the formation of audit in Russia, it also considers the development of the scientific school of audit in St. Petersburg. The activities of such professional associations of St. Petersburg accountants and auditors as the Leningrad Club of Accountants, NP Auditor’s Board of St. Petersburg, the North-Western Territorial Institute of Accountants, and the Association of Accountants of Russia have been studied. A separate emphasis is placed on the history of the creation of auditing firms in St. Petersburg.