The article opens a discussion about the role of accounting and analytical processes and statistics in the formation of information that provides the possibility of a systematic justification of management decisions and determines the directions for the effective development of economic entities at all levels, allowing to address the issues and problems of economic growth of large economic systems and solving social problems, ensuring a decent standard of living for citizens. Defining the urgent tasks of expanding and improving the quality of information support of management, the authors analyzed the evolution of accounting systems and statistics in Russia both during the centralized economy and during the formation of a market economy, in order to identify the best traditions and assess the widespread use of domestic experience, generalize and expand the best practices, rational use of foreign experience and international methodological documents. The aim of this work was to identify the best traditions, to objectively assess the use of domestic and foreign experience (including international methodological documents) and to summarize the most notable practical achievements in the field under study. The article formulates the urgent task of harmonizing the development of statistics and accounting, determining the main directions for improving the information support of the direction and management systems, and special attention is paid to the expediency of the development of corporate statistics and methodology of accounting processes in corporate structures as the most relevant direction, allowing a more complete and objective assessment of the effectiveness of the country’s economic development.

The purpose of the study is to analyse the problems arising from the use of historical cost, market value and fair value to increase the relevance of reporting data. The research is based on such scientific methods as analysis, synthesis, deduction, scientific abstraction. When writing the article, the regulatory documents governing the reporting procedure in our country, as well as the Law “On Limited Liability Companies” were analyzed. Based on the analysis of the balance sheet and the statement of financial results, using dynamic and static balance theories for their usefulness for external users, the need for a synthesis of these theories is substantiated. The subjectivity of historical cost is determined and the features of its use and application in the current accounting practice are highlighted. The relationship between historical cost and fair values is shown.

The inconsistency and discrepancy between the order of formation of historical value in the domestic accounting system and the dynamic balance theory has been proven. A procedure for using fair value is proposed. The subjectivity and labor intensity of its determination of fair value are highlighted. The reasons are revealed that prevent an organization from generating information about its financial position and performance results. As a result of the work, we have identified shortcomings in reflecting the results of asset revaluation in the financial statements from the perspective of generating information in the balance sheet and the statement of financial results of the organization. A procedure has been developed for using historical and fair value to generate accounting (financial) statements in accordance with their purpose. An algorithm for generating a balance sheet corresponding to the static balance theory and a report on the financial results of the organization’s activities corresponding to the dynamic balance theory is presented. An algorithm for generating a balance sheet corresponding to the static balance theory and a report on the financial results of the organization’s activities corresponding to the dynamic balance theory is presented. The results of the study will be useful to researchers and practicing accountants.

The article is devoted to the problem of organizing and conducting an audit of the efficiency of use of state (municipal) property. The relevance and expediency of carrying out control and expert-analytical activities in the form of an audit of the efficiency of use of state (municipal) property is substantiated. The methodological basis of the study includes consideration of the structure of state (municipal) property, the activities of the Accounts Chamber of the Russian Federation, the Moscow Chamber of Control and Accounts, as well as the activities of the Federal Agency for State Property Management. The purpose of the study is to develop proposals for the development of control and expert-analytical activities in the form of performance audit of the use of state (municipal) property. In the course of the study the following methods of scientific research were applied: synthesis, analysis, generalisation, conversation and interview, comparison, description. Possible control and expert-analytical procedures within the framework of reporting and performance auditing are presented. The characteristics of possible violations encountered by state control and audit bodies are given. Problematic aspects associated with the management and use of state (municipal) property and with the implementation of an audit of the efficiency of use of state (municipal) property have been identified. As a result of  the analysis of the practice of organizing and conducting an audit of the efficiency of use of state (municipal) property, recommendations regarding the identified problems are presented. The results in the form of recommendations for solving the identified problems can be useful to the relevant departments of the Accounts Chamber and the Ministry of Finance of Russia: the Department of Revenue Audit of the Accounts Chamber and the Department of Regulation of Property Relationships.

In the second half of the XX century, the accounting scientific community accepted as an assumption that deferred taxes qualify as assets and liabilities, because the inflow or outflow of economic benefits depends on them, but there was no clear theoretical argumentation of how exactly tax effects affect the financial position of the organization. In this regard, the author of this study aims to theoretically justify the property of their modifiability from the position of reflection of economic benefits. The work is of theoretical nature. Standard scientific methods are used: the dialectical method of scientific cognition, the method of collecting theoretical and regulatory-legal information, the method of formalization, as well as analysis, synthesis, observation, and comparison. In the course of the study, it is proved that this property of modifiability is manifested in the implicit economic benefits that do not have a direct relationship with the cash flow. Since as the value of deferred taxes is recovered, the registration of legal income tax liabilities takes place, and it is they that have a direct connection with tax payments, it is recognized that the object “deferred taxes” exists solely on the basis of the boundaries of accounting postulates (principles), and the property of modifiability allows to fix the effect of future decrease (increase) of current income tax liabilities relative to the assessment at fair value. The author of the article shows that deferred taxes are not consistent with the concepts of “reserve”, “valuation allowance” and “contingent liability (contingent asset)”, so it is necessary to revise the existing approaches to the interpretation of assets and liabilities taking into account the property of modifiability. The results of the paper are useful for researchers in the field of inter-period income tax allocation, as well as for all interested parties who study the essence of deferred taxes.

From 2024, Federal Accounting Standard (FAS) 14/2022 will come into force and will become mandatory, significantly changing the rules for accounting for intangible assets. In this regard, the purpose of this research is to conduct a detailed analysis of the new regulations provided for in this document and determine their impact on business accounting processes. In the course of the work, Russian and international standards relating to the accounting of intangible assets, as well as domestic accounting practice, were critically assessed, the main problems associated with the application of FAS 14/2022 were identified, and proposals for their solution were presented. The results of this research may be useful to a wide range of readers interested in issues of modern accounting and reporting, as well as accounting employees of organizations (including universities) and other specialists involved in the formation and improvement of regulatory documents on accounting.

The purpose of the study is to consider the problems of formation of the valuation of estimated reserves falling under the requirement of FAS 5/2019 “Reserves” the contracts (orders) recognized as obviously unprofitable or loss-making after their conclusion, as well as the impact of existing liabilities on the financial results of enterprises, and the procedure for their recognition in the financial reporting statements. In the course of the work, the author substantiated and justified the necessity to accrue a reserve or provision for the impairment of work in progress (hereinafter referred to as WIP), when at the same time the contract (order) under which the WIP is formed is recognized as obviously unprofitable and the amount of estimated costs necessary to complete the production of the WIP (performance of work, services), as well as preparation for sale and implementation of the sale, significantly exceeds the amount of accumulated WIP. Practical recommendations are given for reflecting the mentioned above relevant reserves in accounting, the analysis of the existing approach to the reflection of estimated liabilities for obviously unprofitable contracts in accounting was carried out and the justification of the author’s vision of reflecting these transactions in accounting is given. The results of the study can be used to improve the quality and reliability of accounting information on estimated reserves and estimated liabilities and will also be useful when conducting an audit of the accounting (financial) statements of enterprises performing contracts that fall under the definition of obviously unprofitable according to paragraph a, article 2 of RAS 8/2010 “Estimated liabilities, contingent liabilities and contingent assets.” The methods of analysis, synthesis and logical research based on a creative information approach were used as tools.

In this study, an accounting procedure is being developed in accordance with International Financial Reporting Standards (IFRS) aimed at the initial recognition of convertible bonds or own financial instruments by the issuer. The purpose of the work is to develop a scientific theoretical and applied toolkit based on the consideration of the practical situation of the issue of convertible bonds. Due to the hybrid genesis, the accounting for these complex financial instruments, combining the features of bonds and shares, is of interest to different categories of business and economic entities due to its significant complexity, primarily it concerns valuation and accounting procedures. Within the framework of the proposed accounting procedures, the initial cost of such a combined instrument is distributed between the components of the obligation or liability and equity or capital, which is directly supported by the proposed valuation algorithms. The methodological base includes models of financial mathematics, dynamic situational analysis, methods of mathematical analysis, analytical methods of modern theory of financial accounting. The theoretical and practical significance of the research lies in the formation of scientific theoretical and applied tools based on evaluation algorithms and accounting and process models. The results of the research in the form of the developed accounting and analytical procedures can be used by accounting, auditing and analytical departments of corporations and banks in the preparation and analysis of financial statements in accordance with IFRS.

The relevance of this article is due to the need to develop a fundamentally new approach to the disclosure and revealing the essence of money and the monetary and banking system. In most economic publications they are viewed and considered primarily from the Marxist point of view, eclectically mixed with the tenets and provisions of the neoliberal school of economic thought. The purpose of this article is to critically evaluate the provisions of these schools. In the course of the work, the author used scientific methods of analysis and synthesis, deduction and induction, organic consistency, and sequence in the presentation of the material, etc. The article concludes that the current approach to the disclosure and revealing the essence of money and the monetary and banking system, based on the provisions of the Marxist and neoliberal schools of economic thought, is erroneous. At the same time, the article reveals some aspects of an alternative definition of the essence of money, which should be the basis for writing a new textbook on the discipline “Money, credit, banks” for students of economic specialties of universities and colleges. 

Having your own scientific school is an important component of the activities of any scientific team: it forms traditions, fundamental principles and base, and a commonality of views of researchers, acting as the basis for the development of both the team and scientific and academic activities. The Department of Accounting, Analysis and Economic Security of Samara State University of Economics has a more than 90-year history of its work, one of the results of which is the formation of its own scientific school for the analysis of the balanced development of economic entities based on the integration of accounting subsystems. The scientific school develops a methodological apparatus in which the development of an enterprise is considered as a complex characteristic that requires balance, conjugation, and harmony of its elements. Another direction of activity is the improvement of the accounting component of the information support of the management decision-making system.