The article presents the results of research in the field of increasing objectivity of information on the social responsibility of the state and business reflected in the reports of economic entities. The main stages of the formation and evolution of this concept in the world scientific literature and in practice of corporate structures are shown. The purpose of the study is to determine the main directions of social responsibility of business and select the forms of their reflection in reporting. Methods for determining social responsibility in individual countries are analyzed. The specifics of its reflection in reporting during the period of centralized economic management and in the post-socialist period of development in Russia has been revealed. Based on the analysis of reports on the social activities of modern corporate structures in Russia, the need to unify and standardize the reporting of corporate structures on social responsibility is justified. The areas of activity in the field of social responsibility, reflected in the form of ESG reporting, are systematized, their specifics and algorithmization of indicators that allow assessing the qualitative and quantitative characteristics of social responsibility are provided. To systematize and classify initiatives in the field of social responsibility, methods of comparative analysis, detailing, classification and determination of the interdependence of social responsibility with the indicators of sustainable development of the organization were used. Proposals have been formulated for structuring reports on the social responsibility of corporate economic entities and management bodies at different levels, taking into account the requirements for their harmonization and compatibility when assessing the effectiveness and efficiency of the state’s social activities. The materials of the article can be used in the development of internal regulations governing social responsibility reporting, as well as in organizing control of information included in the reporting and assessing its reliability.

The purpose of the study is to single out the main changes in the presentation of equity capital in the balance sheet made since the end of the 20th century to present day. Analysis, synthesis, deduction, etc. were chosen as the methodological basis, and scientific articles on this topic and regulatory documents formed the information base of the research. The article considers the main legal and economic prerequisites associated with changing the section on the organization’s own capital, as well as the history of the development of joint-stock companies during this period. The role of IFRS in the process of reforming the domestic accounting system in Russia is determined. The main changes in the presentation of existing items for equity are singled out. The change in the role of the “authorized capital” indicator is shown. The contradictions of the law “On Joint Stock Companies” regarding the formation and use of the reserve fund are identified. The stages of revaluation of fixed assets in Russia and its reflection in the accounting system are presented. The problem of regulation of share premium is analyzed, the content of articles removed from the section on the organization’s equity capital is described. We hope that the results of the study will be useful to researchers and specialists of the Ministry of Finance of the Russian Federation, and will also find practical reflection in new regulatory documents.

The article presents the results of the research, the aim of which was to study the features and problems of regulations and accounting of general production expenses in organizations performing R&D work (hereinafter-referred to as scientific organizations) under long-term contracts. Due to analysis of regulatory legal acts and the specifics of the activities of scientific organizations, the necessity of keeping records of general production expenses is justified, recommendations are made for the arrangements of such accounting, proposals for updating the accounting policy of an economic entity are formulated. The author’s recommendations on the development of a methodology for allocating overhead costs for general production and general business expenses are provided, also recommendations are made for accounting of operating costs made by related departments that are not directly involved in the performance of R&D work, but ensure execution of such work.

It has been proven that in the context of the application of new Federal standards, the arrangements for accounting of general production costs in scientific organizations is a necessary condition for compliance with the basic principles and requirements of accounting.

To solve the theoretical and practical problems that arise in this case, scientific organizations are proposed to approve the procedure for accounting of general production expenses by departments and cost items, the procedure for allocation of overhead costs attributable to the maintenance of these departments (taking into account the specifics of the organizations’ activities) and the list of cost items itself.

While conducting the research, such general scientific methods as analysis, systematization, comparison, synthesis of reference sources, scientific literature on the topic of research, methods of scientific abstraction, deduction, logical and historical unity were used.

The purpose of the article is to study the application of an institutional approach to product calculation to study the asymmetry of information on production costs at enterprises of the agro-industrial complex (AIC). This problem is formulated in the context of the categories “uncertainty, rational choice, opportunism”; sources of asymmetry for the crop industry are identified in the form of uncertainty of cost elements, irrationality of using methods of production accounting and choosing distribution bases, causes of opportunism of accounting staff. Within the framework of the study, the improvement of cost calculation is based on the application of the provisions of the theory of institutional economics, a systematic analysis of economic processes in the field of agriculture and AIC, the theory of accounting for production costs and calculation. The author has established that at different historical stages of the development of accounting, the calculation methodology was improved under the influence of the prevailing economic system, determined by the regulator and routines. Such criteria as the type of uncertainty, the nature of the impact on costs, the institutions formed, and the management of uncertainty reduction are substantiated and proposed as criteria determining the institutional approach to the study of calculation. In the course of the work, dialectical and logical general scientific methods were used — analysis, synthesis, abstraction, generalization, induction, deduction, analogy. We believe that the results of the study and the author’s recommendations will be useful to specialists of the Ministry of Finance of the Russian Federation and the Ministry of Agriculture of the Russian Federation, and will also find application in educational institutions in the training of economists for agriculture.

In the past three decades, the role of environmental protection in the environmental and climate agenda, which shapes the trends of “green” economic development, has been continuously increasing. The purpose of this study is to examine this issue in the context of the experience of the European Union (EU) and regulatory principles of taxation to prevent the effects of climate change. Using the example of the EU and the Russian Federation, the reaction of a system for economic regulation of greenhouse gas emissions, which is at the initial stage, is considered. A SWOT-analysis of Russia’s “green” exports to the EU countries has been carried out, which contains forecasts of a decline in demand for Russian oil and oil products, coal, gas and metals and an increase in demand for electricity from low-carbon sources. Taking into account the extremely high carbon intensity of all Russian exports and its product and country structure, it is suggested that notable damage may occur after 2026 if the Carbon Border Adjustment Mechanism (CBAM) expands its product mix and scope. In the presence of significant risks for the Russian Federation in the context of hydrogen energy development, the drivers for increasing competitiveness and the corresponding positions of our country in the conditions of decarbonization are determined, PEST-analysis of the Russian economy on the way to the “green” market course is carried out. The practical significance of the study lies in the proposal to use the experience of tax regulation in the EU countries as part of greening business in the Russian economy.

The purpose of the research is to analyze the impact of Industry 4.0 technologies on the development of higher accounting education in Russia through the transformation of the accounting profession. Opinions about the future of the latter differ, which negatively affects the demand for higher accounting education and thereby limits the opportunities of the younger generation to build a career in the financial sector of the economy. Regarding the debate on this issue, the authors are convinced in the operation of Amara’s Law: the destructive power of Industry 4.0 for the accounting profession is overestimated in the short run while its innovative component is underestimated in the long run. The authors see opportunities for restoring the high status of accounting education in the country in positioning a new vision of the profession; a return to the classical Russian system of higher education; transition from an academic teaching method to a practice-oriented one; change of the educational trajectory (from education “for life” to “lifelong” education). While conducting the research such methods like integrated and systematic approaches, analysis and synthesis were used. The results of the research should draw the attention of stakeholders to methods and programs of training highly qualified specialists in the field of accounting, analysis and audit for the domestic digital economy.

Accounting science, as well as science in general, is in constant development and search for new forms, methods and concepts that are immanently embedded in the system of improving economic management. The purpose of the article is to scientifically argue the relevance of accounting knowledge as an integral part of economics on the example of the genesis of the scientific school of Doctor of Economics, Professor E. A. Mizikovsky. The results of accounting and  analytical studies play a significant role in structuring the information and instrumental space of corporate management of business entities; in the development of managerial, production and tax accounting; in the formation of a scientific basis for audit and internal control; allow you to create a solid methodological basis for accounting (financial) accounting and auditing standards, strategies for their incorporation into advanced management practices. A significant achievement of scientific accounting thought is the successful development and widespread implementation of the Accounting Plan and Instructions for its application, flexibly adapted to the complex realities of economic life, the needs of public and corporate governance. In the course of the research, methods of historicism, structural-functional and systemic types of analysis were used; formalization, interpretation, evaluation and systematization of scientific data; a causal approach was applied. The article reflects the contribution of the scientific accounting school of Nizhny Novgorod State University named after N. I. Lobachevsky to the development of accounting and the formation of accounting science as a key, formative element of the system of economic knowledge and a catalyzing factor in the development of corporate management of enterprises.

As the world’s second-largest economy, China has seen an increase in demand for auditing services in recent years. Auditing plays the role of “economic police” and is of great significance to the healthy and orderly development of the market economy. This study does not only enrich the theoretical study of China’s audit market, but also offers suggestions for its improvement, which have practical significance for the sustainable development of China’s audit market. The purpose of this study is to examine the situation on audit market in China, analyze its scale as well as the dynamics of audit in listed companies. As a methodological basis, the author used the works of the Russian scientist E. M. Gutzeit and reports on the audit market of the Ministry of Finance of the Russian Federation. The study reveals that the audit market in China is characterized by intense growth and concentration of large and medium-sized audit organizations; it is still dominated by traditional audit services; audit fees for listed companies are positively correlated with the size of the latter’s assets. The market leaders are the Big Four — Pricewaterhouse Coopers, Deloitte & Touche, Ernst & Young and KPMG. This study gives recommendations to the Ministry of Finance of China and the Chinese Institute of Certified Public Accountants: it is necessary to improve the system of state regulation of the audit market and encourage the establishment of self-regulation mechanisms; to actively expand the scope of audit organizations; to strengthen the branding of domestic audit companies.