Pub Date : 2023-10-23DOI: 10.26794/2408-9303-2023-10-4-74-83
G. S. Klychova, Zh. G. Leontieva, E. N. Fakhretdinova, E. V. Zaugarova, I. M. Faizullin
In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the simplified taxation system (STS), unified agricultural tax, patent system, etc., is carried out at the initiative of the taxpayer, i.e. is of notification nature. It should be noted that due to the restrictions established by the legislation, special tax regimes may be applied not by all taxpayers, but only by those that meet certain criteria, including: the status of the taxpayer (legal entity or individual); type of activity; number of employees in the staff; value of depreciated property; size and composition of income; complexity of accounting and tax accounting, etc. The taxpayer’s status is not subject to special tax regimes. Since the aggregate of tax payments (tax burden) is a defining moment for a business owner, the issues of its optimization become particularly relevant. the purpose of the study is to develop a methodology for determining the tax burden by small businesses applying special tax regimes. In the course of the work we analyzed and systematized the norms of tax legislation of the Russian Federation and the Republic of Tatarstan, generalized economic literature in the field of small business taxation, as well as processed data on taxes and fees posted on the official website of the Federal Tax Service of Russia, using the economic and statistical method. the result of the study is the comparison of two regimes of STS and ASTS (automated simplified taxation system) and the choice of the optimal tax burden for small businesses in order to improve the efficiency of their activities.
{"title":"Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden","authors":"G. S. Klychova, Zh. G. Leontieva, E. N. Fakhretdinova, E. V. Zaugarova, I. M. Faizullin","doi":"10.26794/2408-9303-2023-10-4-74-83","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-4-74-83","url":null,"abstract":"In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the simplified taxation system (STS), unified agricultural tax, patent system, etc., is carried out at the initiative of the taxpayer, i.e. is of notification nature. It should be noted that due to the restrictions established by the legislation, special tax regimes may be applied not by all taxpayers, but only by those that meet certain criteria, including: the status of the taxpayer (legal entity or individual); type of activity; number of employees in the staff; value of depreciated property; size and composition of income; complexity of accounting and tax accounting, etc. The taxpayer’s status is not subject to special tax regimes. Since the aggregate of tax payments (tax burden) is a defining moment for a business owner, the issues of its optimization become particularly relevant. the purpose of the study is to develop a methodology for determining the tax burden by small businesses applying special tax regimes. In the course of the work we analyzed and systematized the norms of tax legislation of the Russian Federation and the Republic of Tatarstan, generalized economic literature in the field of small business taxation, as well as processed data on taxes and fees posted on the official website of the Federal Tax Service of Russia, using the economic and statistical method. the result of the study is the comparison of two regimes of STS and ASTS (automated simplified taxation system) and the choice of the optimal tax burden for small businesses in order to improve the efficiency of their activities.","PeriodicalId":52953,"journal":{"name":"Uchiot Analiz Audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135405033","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-23DOI: 10.26794/2408-9303-2023-10-4-97-104
A. M. Levandovskaia
The validity and rational organization of procurement activities is one of the most significant factors of successful development, increasing the efficiency and effectiveness of economic activity as an individual business entity and large economic systems. In modern conditions, a large and quite successful work has been carried out in the field of state regulation of procurement by organizations of various organizational and legal forms and specialization. However, each organization, justifying the trajectory of its development and developing a strategy for medium- and long-term periods, should form its own mechanism for regulating procurement, taking into account the organizational and technological features of its production and the possibilities of the economy. The purpose of this study, based on the methods of analysis (including system-legal), expert’s assessments, comparisons — was to develop — as this article describes it — the methodology of the categorical approach to the organization of procurement activities, focused on large government organizations. At the same time, the results of the research show that the proposed categorical approach and methods based on it are quite adaptive and can be used by economic entities of any specialization and organizational forms.Based on the results of the study, recommendations are given on the practical application of the proposed methodology and an assessment of the effectiveness of its application when choosing a supplier (contractor, contractor), logistics of the movement of orders received and their effective distribution between the divisions of an economic entity, which really contributes to the growth of procurement performance indicators. The proposed methodology for monitoring the effectiveness of procurement activities covers the full cycle as a whole: from the general assessment of the customer’s needs, the allocation of the main categories of purchased goods (works, services), procurement categories and, in general, the actual development of a categorical procurement strategy, monitoring its implementation and evaluating the effectiveness of the use of a categorical strategy. The article presents specific results on the use of this method on the example of one of the largest state customers.
{"title":"Category Management Methods as a Basis for organizing a Balanced Procurement Model","authors":"A. M. Levandovskaia","doi":"10.26794/2408-9303-2023-10-4-97-104","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-4-97-104","url":null,"abstract":"The validity and rational organization of procurement activities is one of the most significant factors of successful development, increasing the efficiency and effectiveness of economic activity as an individual business entity and large economic systems. In modern conditions, a large and quite successful work has been carried out in the field of state regulation of procurement by organizations of various organizational and legal forms and specialization. However, each organization, justifying the trajectory of its development and developing a strategy for medium- and long-term periods, should form its own mechanism for regulating procurement, taking into account the organizational and technological features of its production and the possibilities of the economy. The purpose of this study, based on the methods of analysis (including system-legal), expert’s assessments, comparisons — was to develop — as this article describes it — the methodology of the categorical approach to the organization of procurement activities, focused on large government organizations. At the same time, the results of the research show that the proposed categorical approach and methods based on it are quite adaptive and can be used by economic entities of any specialization and organizational forms.Based on the results of the study, recommendations are given on the practical application of the proposed methodology and an assessment of the effectiveness of its application when choosing a supplier (contractor, contractor), logistics of the movement of orders received and their effective distribution between the divisions of an economic entity, which really contributes to the growth of procurement performance indicators. The proposed methodology for monitoring the effectiveness of procurement activities covers the full cycle as a whole: from the general assessment of the customer’s needs, the allocation of the main categories of purchased goods (works, services), procurement categories and, in general, the actual development of a categorical procurement strategy, monitoring its implementation and evaluating the effectiveness of the use of a categorical strategy. The article presents specific results on the use of this method on the example of one of the largest state customers.","PeriodicalId":52953,"journal":{"name":"Uchiot Analiz Audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135405192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-23DOI: 10.26794/2408-9303-2023-10-4-84-96
M. M. Gurskaya, E. V. Olomskaya, F. T. Khot
The history of the scientific school of Kuban State University (KubSU) is inextricably linked to the name of its founder and permanent head — Doctor of Economics, Professor M.I. Kuter. The Department of Accounting, Audit and Automated Data Processing headed by him has been successfully operating since 1991. The scientist and his followers chose as a priority one of the key areas of scientific research in the field of accounting — the study of its conceptual foundations, theory, methodology, organisation, and history of evolution and development. With the help of foreign colleagues, a unique library containing rare editions on the history of accounting was collected. Thanks to the patronage of M.I. Kuter’s colleague and friend, the famous Italian economist G. Galassi, it became possible for Kuban scientists to have the opportunity for many years to visit the archives storing and preserving documents of medieval companies, to explore them and obtain unique data for research. They are studied using logical-analytical flow-chart and block diagram modelling — a scientific method developed by M.I. Kuter and modern digital technologies. At present, the Kuban Scientific School and its head occupy a leading place in Russia among the researchers of medieval accounting practices.
{"title":"Scientific School of Kuban State university","authors":"M. M. Gurskaya, E. V. Olomskaya, F. T. Khot","doi":"10.26794/2408-9303-2023-10-4-84-96","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-4-84-96","url":null,"abstract":"The history of the scientific school of Kuban State University (KubSU) is inextricably linked to the name of its founder and permanent head — Doctor of Economics, Professor M.I. Kuter. The Department of Accounting, Audit and Automated Data Processing headed by him has been successfully operating since 1991. The scientist and his followers chose as a priority one of the key areas of scientific research in the field of accounting — the study of its conceptual foundations, theory, methodology, organisation, and history of evolution and development. With the help of foreign colleagues, a unique library containing rare editions on the history of accounting was collected. Thanks to the patronage of M.I. Kuter’s colleague and friend, the famous Italian economist G. Galassi, it became possible for Kuban scientists to have the opportunity for many years to visit the archives storing and preserving documents of medieval companies, to explore them and obtain unique data for research. They are studied using logical-analytical flow-chart and block diagram modelling — a scientific method developed by M.I. Kuter and modern digital technologies. At present, the Kuban Scientific School and its head occupy a leading place in Russia among the researchers of medieval accounting practices.","PeriodicalId":52953,"journal":{"name":"Uchiot Analiz Audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135405648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-22DOI: 10.26794/2408-9303-2023-10-4-64-73
O. V. Shibileva, V. V. Parshutkina
The article deals with the problems of a multilevel system of training and education in universities and training centers. The purpose of the study is to identify the key skills and competencies necessary for representatives of control and accounting bodies — auditors and audit supervisors to improve the efficiency of their activities in the context of digital transformation. In the course of the work, the following tasks were solved: the need to build a system of training and education of these specialists in the formation of individual trajectories of mastering fundamental digital skills and competencies was identified; the expediency of using modern digital methods to perform an audit is reasoned; the features of the implementation of the control policy are considered on the example of Ogarev Mordovia State University; the importance of professional development programs for supervisors and auditors is assessed. The authors of the work outlined the priorities of the university’s personnel policy in the field of management for the period up to 2030, which determine the key performance indicators of employees of the financial control department; identified the importance of organizing professional development programs for auditors in order to master both digital and skills related to creative, flexible and unbiased thinking. In the course of the research, methods of synthesis, analysis, classification, detailing and comparison were used. The practical experience can be useful for the formation of competent specialists and managers.
{"title":"Training of control and audit Specialists in the field of digital Public administration","authors":"O. V. Shibileva, V. V. Parshutkina","doi":"10.26794/2408-9303-2023-10-4-64-73","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-4-64-73","url":null,"abstract":"The article deals with the problems of a multilevel system of training and education in universities and training centers. The purpose of the study is to identify the key skills and competencies necessary for representatives of control and accounting bodies — auditors and audit supervisors to improve the efficiency of their activities in the context of digital transformation. In the course of the work, the following tasks were solved: the need to build a system of training and education of these specialists in the formation of individual trajectories of mastering fundamental digital skills and competencies was identified; the expediency of using modern digital methods to perform an audit is reasoned; the features of the implementation of the control policy are considered on the example of Ogarev Mordovia State University; the importance of professional development programs for supervisors and auditors is assessed. The authors of the work outlined the priorities of the university’s personnel policy in the field of management for the period up to 2030, which determine the key performance indicators of employees of the financial control department; identified the importance of organizing professional development programs for auditors in order to master both digital and skills related to creative, flexible and unbiased thinking. In the course of the research, methods of synthesis, analysis, classification, detailing and comparison were used. The practical experience can be useful for the formation of competent specialists and managers.","PeriodicalId":52953,"journal":{"name":"Uchiot Analiz Audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135462056","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-22DOI: 10.26794/2408-9303-2023-10-4-23-33
M. V. Protasov
Capital is a complex definition and differences in its interpretations lead to ambiguous perception of information by specialists from different scientific fields, incl. accounting. In the course of the work, it was revealed that the views of representatives of economic schools on the concept of “capital” became more complicated due to both positive perception and criticism of previous scientific works, depending on the current economic conditions. This allowed the author to present his own opinion on the impact of different approaches to the interpretation of this term on the development of accounting methods, its evolution in accounting and balance sheet theories, which was the purpose of this study. The definition of “capital” in accounting has come a long way of development, starting from the digraphic stage, characterized by the appearance of a double entry. Since this work on the study of the development of the concept of Capital was carried out in the context of the classification of accounts, taking into consideration the economic and legal interpretation of business transactions; its result was the author’s vision of the evolution of accounts and the place of Capital in this system. The scientific novelty of this work lies in the fact that, based on the historical-logical approach and the method of system-chronological analysis, the development of the definition of Capital in accounting and balance theories has been studied with the justification of its special function — an indicator of the increase or depletion of resources that generate economic benefits and profits remaining at the disposal of the owners of the organization. The theoretical significance of the work lies in the generalization of existing knowledge and the improvement of the conceptual apparatus of the definition of Capital. The results of this work can be used to improve individual financial reporting taxonomies. In the process of research, such methods as grouping, system-chronological analysis, comparison, generalization were used.
{"title":"Systematisation of Scientific approaches to the definition of capital as an Economic and accounting category","authors":"M. V. Protasov","doi":"10.26794/2408-9303-2023-10-4-23-33","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-4-23-33","url":null,"abstract":"Capital is a complex definition and differences in its interpretations lead to ambiguous perception of information by specialists from different scientific fields, incl. accounting. In the course of the work, it was revealed that the views of representatives of economic schools on the concept of “capital” became more complicated due to both positive perception and criticism of previous scientific works, depending on the current economic conditions. This allowed the author to present his own opinion on the impact of different approaches to the interpretation of this term on the development of accounting methods, its evolution in accounting and balance sheet theories, which was the purpose of this study. The definition of “capital” in accounting has come a long way of development, starting from the digraphic stage, characterized by the appearance of a double entry. Since this work on the study of the development of the concept of Capital was carried out in the context of the classification of accounts, taking into consideration the economic and legal interpretation of business transactions; its result was the author’s vision of the evolution of accounts and the place of Capital in this system. The scientific novelty of this work lies in the fact that, based on the historical-logical approach and the method of system-chronological analysis, the development of the definition of Capital in accounting and balance theories has been studied with the justification of its special function — an indicator of the increase or depletion of resources that generate economic benefits and profits remaining at the disposal of the owners of the organization. The theoretical significance of the work lies in the generalization of existing knowledge and the improvement of the conceptual apparatus of the definition of Capital. The results of this work can be used to improve individual financial reporting taxonomies. In the process of research, such methods as grouping, system-chronological analysis, comparison, generalization were used.","PeriodicalId":52953,"journal":{"name":"Uchiot Analiz Audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135462094","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-22DOI: 10.26794/2408-9303-2023-10-4-6-22
I. V. Safonova
The concept of corporate transparency in the business world is becoming a “new philosophy” in the system of communication interaction between business and stakeholders; at the same time, the most effective channel for an open dialogue is the reporting of economic entities. The demand of modern users has shifted towards the valueand risk-oriented nature of information disclosure and the possibility of using interactive tools for navigation and data visualization. Understanding this leads the professional community to an active search for new solutions to create an optimal model of public reporting and the very architecture of information support for companies. The purpose of the study is to develop an integrated concept of accounting and corporate reporting based on the principles of information transparency, ecosystem, connectivity, and manufacturability. In the course of the work, the methods of deduction and induction, logical and structural analysis, empirical research, content analysis, comparison and grouping were used. The article presents a comprehensive review of the developments of Russian and foreign scientists in the field of corporate reporting and highlights the key areas of its development. The author has studied the methodological, organizational and technological aspects of creating a modern architecture for information support of the activities of economic entities within the framework of the concept of a single corporate reporting format as an element of the business information ecosystem. As a result, a model of a complexly structured level of disclosure of reporting data was proposed by the author in the form of a single, unified digital information and analytical platform built on the principles of differentiation of approaches to disclosure, typification of the level of information transparency and definition of indicators that should be reflected in the reporting. The system of mandatory and voluntarily disclosed reporting forms has been formulated, representing the modern information outline of economic entities, systemically interconnected, linked and integrated with each other in the format of a single, unified corporate reporting. The study may be of interest to national regulators, scientific, professional and business communities.
{"title":"Public reporting format transformation in the concept of information transparency of the Performance of Economic Entities","authors":"I. V. Safonova","doi":"10.26794/2408-9303-2023-10-4-6-22","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-4-6-22","url":null,"abstract":"The concept of corporate transparency in the business world is becoming a “new philosophy” in the system of communication interaction between business and stakeholders; at the same time, the most effective channel for an open dialogue is the reporting of economic entities. The demand of modern users has shifted towards the valueand risk-oriented nature of information disclosure and the possibility of using interactive tools for navigation and data visualization. Understanding this leads the professional community to an active search for new solutions to create an optimal model of public reporting and the very architecture of information support for companies. The purpose of the study is to develop an integrated concept of accounting and corporate reporting based on the principles of information transparency, ecosystem, connectivity, and manufacturability. In the course of the work, the methods of deduction and induction, logical and structural analysis, empirical research, content analysis, comparison and grouping were used. The article presents a comprehensive review of the developments of Russian and foreign scientists in the field of corporate reporting and highlights the key areas of its development. The author has studied the methodological, organizational and technological aspects of creating a modern architecture for information support of the activities of economic entities within the framework of the concept of a single corporate reporting format as an element of the business information ecosystem. As a result, a model of a complexly structured level of disclosure of reporting data was proposed by the author in the form of a single, unified digital information and analytical platform built on the principles of differentiation of approaches to disclosure, typification of the level of information transparency and definition of indicators that should be reflected in the reporting. The system of mandatory and voluntarily disclosed reporting forms has been formulated, representing the modern information outline of economic entities, systemically interconnected, linked and integrated with each other in the format of a single, unified corporate reporting. The study may be of interest to national regulators, scientific, professional and business communities.","PeriodicalId":52953,"journal":{"name":"Uchiot Analiz Audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135462192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-22DOI: 10.26794/2408-9303-2023-10-4-34-47
N. G. Sapozhnikova
One of the important directions in the development of modern corporate reporting is the disclosure of the sustainable development of a corporation, which involves assessing the results of operations and managing changes on the way to a sustainable economy that combines data on long-term profitability, social responsibility and care for environmental protection. Therefore, non-financial reporting is becoming the main tool for communicating the information to stakeholders about the economic, environmental, and social results of a corporation’s activities. Currently, the publication of non-financial reports is carried out by transnational and large national corporations, state and municipal organizations in many countries. In the Russian Federation, the need to promote non-financial reporting is approved by the Concept for the Development of Public Non-Financial Reporting (Concept), as a state task that defines this reporting as an element of the management system, development of communications with stakeholders, a prerequisite for increasing efficiency and strengthening corporate competitiveness. A significant impact on the development of public non-financial reporting was made by the United Nations resolution containing 17 goals in the field of sustainable development, which determines the need to develop indicators that evaluate the achievement of goals at the national and global levels and reflect the contribution of the corporation to sustainable development, which are solved in the framework of public nonfinancial reporting. Large and transnational corporations are encouraged to apply sustainable production practices and reflect information on the rational use of resources in their reports. Meaningful, complete, timely, accurate, balanced, comparable and reliable information of public non-financial reporting ensures that stakeholders make informed economic decisions about the sustainability of the corporation, the impact on the environment and society. At the state level, information from public non-financial reporting makes it possible to assess the achievement of strategic goals, the need to combine or separate the activities of sectors of society. The aim of the study was to assess the key concepts of sustainability reporting, the order and specifics of disclosure of its elements and material topics reflecting the impact of the corporation on the economy, environment and society. Among the objectives set by the authors is the assessment of the principles of this type of reporting: comparability, completeness, timeliness, and verifiability, which are closely related to those used in financial reporting. Since the calculation of separate indicators of non-financial reporting and the methodology of formation of consolidated financial reporting (participation method, joint activities, etc.) are closely related, the scope of the study includes the ways of reflecting the elements of reporting. Such scientific methods as logical, expert and substa
{"title":"Non-financial reporting of corporations","authors":"N. G. Sapozhnikova","doi":"10.26794/2408-9303-2023-10-4-34-47","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-4-34-47","url":null,"abstract":"One of the important directions in the development of modern corporate reporting is the disclosure of the sustainable development of a corporation, which involves assessing the results of operations and managing changes on the way to a sustainable economy that combines data on long-term profitability, social responsibility and care for environmental protection. Therefore, non-financial reporting is becoming the main tool for communicating the information to stakeholders about the economic, environmental, and social results of a corporation’s activities. Currently, the publication of non-financial reports is carried out by transnational and large national corporations, state and municipal organizations in many countries. In the Russian Federation, the need to promote non-financial reporting is approved by the Concept for the Development of Public Non-Financial Reporting (Concept), as a state task that defines this reporting as an element of the management system, development of communications with stakeholders, a prerequisite for increasing efficiency and strengthening corporate competitiveness. A significant impact on the development of public non-financial reporting was made by the United Nations resolution containing 17 goals in the field of sustainable development, which determines the need to develop indicators that evaluate the achievement of goals at the national and global levels and reflect the contribution of the corporation to sustainable development, which are solved in the framework of public nonfinancial reporting. Large and transnational corporations are encouraged to apply sustainable production practices and reflect information on the rational use of resources in their reports. Meaningful, complete, timely, accurate, balanced, comparable and reliable information of public non-financial reporting ensures that stakeholders make informed economic decisions about the sustainability of the corporation, the impact on the environment and society. At the state level, information from public non-financial reporting makes it possible to assess the achievement of strategic goals, the need to combine or separate the activities of sectors of society. The aim of the study was to assess the key concepts of sustainability reporting, the order and specifics of disclosure of its elements and material topics reflecting the impact of the corporation on the economy, environment and society. Among the objectives set by the authors is the assessment of the principles of this type of reporting: comparability, completeness, timeliness, and verifiability, which are closely related to those used in financial reporting. Since the calculation of separate indicators of non-financial reporting and the methodology of formation of consolidated financial reporting (participation method, joint activities, etc.) are closely related, the scope of the study includes the ways of reflecting the elements of reporting. Such scientific methods as logical, expert and substa","PeriodicalId":52953,"journal":{"name":"Uchiot Analiz Audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135462191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-22DOI: 10.26794/2408-9303-2023-10-4-48-63
L. Yu. Arkhangel’skaya, O. Yu. Sitnikova
The development of business structures with a different scales of activity, as well as individual entrepreneurship (IE) is the basis of the economy of any country, the source of creating highly efficient jobs, the basis for introducing innovations; therefore, in all countries of the world, structural survey programs are implemented annually, including a unified system of indicators — business organizations and individual entrepreneurs act as objects of continuous annual monitoring by national statistical services. In this regard, the purpose of the study — that is to study the patterns of demography of Russian enterprises and changes in their business activity in 2017–2022 — is so relevant. The work used a selective method of observation, methods of dynamic and correlation-regression types of analysis. The authors studied the structure of the totality of Russian business organizations, their distribution by federal districts according to such criteria as the birth rate (economic birth rate), official liquidation (mortality), structural shifts in their demography in 2022 compared to 2017. In the course of the study trends in changes in the levels of fertility and mortality of organizations were determined and short-term forecasts of their values for 2023 were built. The authors also present the results of an analysis of the development of individual entrepreneurship in the Russian Federation for 2017–2021. The results of the study can be used both in territorial statistical services and in Rosstat, and can also be used to train economists, analysts, statisticians in universities of a financial and economic profile, in scientific organizations, in the system of regional and state administration for the development of socio-economic policy.
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