In accordance with the emerging accounting practice, accounting for intangible assets in non-profit organisations is carried out in accordance with FSB 14/2022. At the same time, there are problems related to cultural heritage objects as a separate category of intangible assets. The lack of clear accounting standards, evaluation and presentation of art data in financial statements leads to an ambivalent situation. On the one hand, this entails certain methodological difficulties, and on the other hand, such uncertainty opens up opportunities for the development of individual approaches implying the most accurate asset valuation. The accounting task in this case will be to ensure the safety of objects of cultural, historical and spiritual significance. The purpose of the study is to determine approaches to accounting for intangible assets, and to evaluate their value component. In the course of the work, domestic and foreign experience in assessing cultural heritage sites was analysed, as well as aesthetic, artistic, historical, scientific religious, spiritual-and-religious criteria for types of spiritual value were classified. The result of the research will prove valuable to employees of financial and economic services, as well as to the management of non-profit organisations (NPOs) involved in activity with cultural heritage objects (for example, museums, foundations, public organisations, historical societies). The article will aid to comprehend how correctly evaluate such an asset for reporting, justify the costs of maintenance or restoration, and also build an accounting policy taking into account the specifics of cultural heritage objects (CHN). The article clarifies the nuances of accounting for cultural heritage objects: how to reflect the object on the balance sheet, how to take into account the source of financing (targeted contributions, donations), how to record preservation costs. This directly mitigates the risk of errors in reporting and diminishes disputes with regulatory authorities. Valuation experts will find here useful guidelines regarding the cost-based, income-based, or comparative approaches and what situations are appropriate for cultural heritage objects, how to take into account the intangible component (historical and cultural value), as well as what legal restrictions (protection obligations, protection zones) have an influence on the final value.

The article examines the pressing issue of accounting for customer acquisition costs (CAC) in online companies. In the digital economy, where the clientele serves as the key asset, these expenses take on the nature of capital investments generating future revenue. However, current financial accounting standards specify their classification as period expenses. This leads to a systemic distortion of the financial statements of growing companies, which fail to reflect the true economic value of the developing business. The aim of this paper is to analyse this contradiction and develop conceptual approaches that allow for a more adequate reflection of the investment nature of CAC. The research methodology includes a comparative analysis of accounting requirements, a unit economics analysis focusing on CAC and LTV metrics, and the construction of standard cost models for various online business segments. The results confirm that formal capitalisation of CAC under IFRS is impossible due to the failure to meet the customer control criterion. The author presents as a solution the “management capitalisation” model, implemented in internal reporting. This model assumes the conditional recognition of the portion of CAC that is recouped within a clearly predictable timeframe as an asset, followed by depreciation, allowing for a standard-adjusted picture of profitability. The practical significance of this study lies in providing management and investors with tools for accurately assessing the long-term economics of internet companies, thereby increasing the transparency and validity of management decisions.

In the context of the digital transformation of public administration, one of the key tasks is to create a unified information space that ensures the consolidation of information about the activities of core domestic enterprises in the economy. However, the existing approaches to the disclosure of data from strategic and systemically important budgetary (autonomous) institutions are fragmented, which makes it difficult to use them for analysis. The purpose of the study, based on the methods of systematic and comparative analysis, is to substantiate the choice of data architecture when designing the digital profile of strategic and systemically important budgetary (autonomous) institutions. As a result of the work, a three-level architecture of a digital profile with open and closed access contours is proposed, within which information is collected, processed and published. The choice of technological solutions is justified supporting automated upload with blockchain fixation, multidimensional grouping, extraction of parameters from unstructured documents and visualization in dashboards. The proposed architecture corresponds to the priorities of the national project «Data Economics and Digital Transformation of the State» regarding the implementation of platform solutions and artificial intelligence technologies in public administration. The results of the study are of practical value for economic entities, specialists in the corresponding field, as well as for a wide range of users of financial and non-financial reporting.

The objective of this study is to develop methodological tools for auditing the tax liabilities of business entities as a factor in ensuring the investment attractiveness of replenishing the revenue side of the budget of the Republic of Tajikistan and attracting international investment in the context of the digital transformation of the republic’s economy. Research methods of the study include system analysis, induction, deduction, comparison, and detailing. The potential for integrating the accounting and analytical information system for business entities, “1C: Accounting 8 for Tajikistan” with government digital tax administration services is critically assessed. Research results. A three-phase data verification methodology has been developed, ensuring continuous monitoring of the digital footprint of business transactions and the prompt identification of critical discrepancies between the legal entity’s transaction information system and the information of the Tax Committee under the Government of the Republic of Tajikistan. The main stages of the methodology have been defined for the verification of data on the fulfillment of tax obligations by business entities in terms of VAT and real estate tax, which will significantly minimise reduction risks in the consolidated budget revenues of the Republic of Tajikistan.

Relevance. The digital transformation of the economy and the exponential growth of the volumes of data generated by ERP systems create a new technological context for auditing activities. Traditional verification methods based on selective procedures and manual document processing face time, labor, and data coverage constraints. Under these conditions, the introduction of artificial intelligence (AI) technologies is considered as one of the key areas of audit modernization, which makes it possible to automate analytical processes, process one hundred percent of the transaction array, and generate predictive risk assessment models. However, the practical integration of AI into the audit of financial statements is hampered by methodological, legal and ethical barriers, as well as the lack of clear regulatory requirements for the verification of algorithms. The purpose of the study is to systematize the directions, assess the effectiveness and limitations of the use of AI in the audit of financial statements, as well as substantiate the conditions under which the integration of innovative technologies into the audit process contributes to improving the quality of audit evidence while maintaining the independence and responsibility of the auditor. The paper uses methods of theoretical analysis and synthesis of scientific literature, regulatory documents and practical situations of implementation of AI solutions by leading audit organizations. A system-functional approach has been implemented to classify the levels of analytics, as well as a risk-based method for assessing potential threats of algorithmic bias, a «black box» and the weakening of professional skepticism. The theoretical basis of the research was the works of foreign and domestic scientists in the field of auditing and its digital transformation, as well as research on statistical methods for detecting distortions (Benford’s law). The International Standards on Auditing (ISA 500, 570, 230) are used as the regulatory framework. The results of the study are to determine the levels of analytics (descriptive, diagnostic, predictive, prescriptive) and the corresponding technological stack. The key audit procedures subject to automation are systematized, it is shown that AI transforms the professional judgment of the auditor, increasing its evidence, but creating the risk of «automated trust». The groups of implementation effects and risk categories are highlighted. It has been established that the system-forming factor of efficiency is not the degree of automation, but a balanced combination of algorithmic tools and professional skepticism, ensured by continuous verification of models and the development of the regulatory framework.

Relevance. In today’s reality, digital transformation, which has a systemic impact on public administration, is acting as a catalyst for qualitative changes in tax regulation. In this regard, the implementation and adaptation of tax control tools in the platform economy is particularly relevant. This article analyzes the integration of breakthrough technologies and digital solutions into the tax system from the perspective of infrastructure support and the prospects for the development of tax control. The methodology of the work is based on a systems approach and the application of general scientific methods of cognition, ensuring the complementarity of research analysis results and data from open internet sources. The scientific novelty lies in the fact that the author proposes a systemic-structural model for the digital transformation of tax control tools based on determining the levels and directions of development of the tax control system as a whole. The obtained results can be used in methodological developments in the field of creating an effective and sustainable tax administration infrastructure and in the practical activities of tax authorities aimed at achieving a balance between the interests of the state and business in the platform economy.

The methodology is based on a case study of Al Baraka Insurance Company (Palestine), a comparative analysis of the traditional costing approach and TDABC, and a calculation-b ased analytical procedure that includes the estimation of practical capacity, cost per time unit, and time parameters of insurance operations. The results show that the traditional system produces the same policy cost for all insurance types, whereas TDABC reveals differences in labour intensity and cost: motor car insurance requires a lower share of indirect costs, while general insurance and employee insurance require a higher share. The model also makes it possible to identify unused capacity of the resource group separately, thereby increasing the transparency of cost control. The practical significance of the study lies in the fact, that the proposed calculation logic can be used by insurance companies to refine tariff policy, analyse staff utilisation, and improve management accounting.

The international financial reporting standard IFRS 18 “Presentation and Disclosure in Financial Statements” will come into effect on January 1, 2027. It replaces IAS 1 “Presentation of Financial Statements,” which is currently being closely followed by the Russian FSBU 4/2023 “Accounting (Financial) Reporting.” The objective of the study is to assess the feasibility of both incorporating new regulations (IFRS 18) into the national standard FSBU 4/2023 regarding the reflection of performance indicators determined by management in financial statements and developing recommendations for amending FSBU 4/2023. Based on the conducted research, recommendations were developed for amending FSBU 4/2023 with these regulations, taking into account the elimination of the deficiencies contained therein. The results of the study will be useful to developers of Russian accounting standards, as well as academics and practitioners interested in the issues of reflecting information about an organization’s activities in accounting (financial) statements.

The need to comply with the requirements of Federal Accounting Standard 28/2023 “Inventory” (hereinafter referred to as FSBU 28/2023) has necessitated changes in the regulation of a number of issues. Inventory results requiring reflection in accounting accounts depend on the content of the procedures performed and possible options for qualifying the identified discrepancies between the actual availability of assets and the data in the accounting registers. The purpose of this article is to examine the provisions of FSBU 28/2023 that disclose the content of the inventory process and allow for determining the qualification of its results, followed by a choice of the option for their reflection in the accounting accounts. Results. The paper identifies several problematic and controversial issues and substantiates the authors’ position on further improving their regulation. Scientific significance. This article can be taken into account when improving the regulatory framework for inventory. The article is of interest for the further development of research on inventory content and the qualification of its results, and can be taken into account when improving the regulatory of inventory.

The relevance of the article lies in the need to use high-quality spatial data for solving location problems of retail and infrastructure facilities under conditions of limited access to open geoanalytical sources. The main objective of the research is to develop and systematise approaches to collecting, processing, and aggregating spatial data from various sources for subsequent construction of economic-mathematical models within the framework of the posed location problem. The article examines the main types of spatial data via household information (GIS Housing and Utilities), real estate prices (Avito Real Estate), data on organisations and competition (Yandex Maps), building and road network data (OpenStreetMap), as well as pedestrian and car traffic data and socio- demographic structure of the population (Yandex Geoanalytics). For each source, the data collection process is described, along with the necessary tools and processing methods that ensure georeferencing and the ability to calculate features within given radii. Practical implications. The approach proposed in the study allows for the formation of a rich set of explanatory variables for modeling the economic indicators of locations.

The obtained factors will be used in future work for comparative analysis of modeling results.