CONTENTS
ECONOMICS AND ENTERPRISE MANAGEMENT
Usatova L. V., Kovalenko S. N., Kovalenko Yu. N. Mechanism of formation of parameters of profitability
of an economic entity and assessment of factors of its growth. 6-14
Pashigorev M. O. Stages of implementation of the mechanism of sustainable development and state
support of industrial enterprises under sanctions. 15-23
Melekhina T. I., Karpova I. F., Sedova E. I., Shiyko V. G. Ways to increase the efficiency of cost
management in conditions of crisis and uncertainty. 24-33
Tagirova V. I. Assessing the outsourcing demands of small businesses. 34-40
ACCOUNTING
Bodyako А. V. , Ponomareva S. V. , Rogulenko T. M. Prospects for improving the functioning of the
information identification mechanism for the purposes of accounting and management accounting. 41-46
Mikheev M. V. Transformation of the system of accounting and reporting of long-term investments into
the system of accounting and reporting of capital investments based on the federal standard. 47-52
Safonova I. V., Kartashov V. S. Comparative analysis of accounting for reclamation reserves in RAS
and IFRS. 53-58
Mozhina E. L. Development of management accounting as an instrument of IFRS and tax accounting. 59-63
Trofimova L. B. Key approaches in creating an electronic educational resource «international public
sector accounting standards». 64-70
Tarasova O. N. Current problems of accounting for rental relations in the Russian Federation. 71-77
Korchagina L. M. Problems of information disclosure in accounting statements in modern conditions. 78-83
Zhukov V. N., Ayman Algabin. Optimization of the nomenclature of cost items of a construction
organization for the purposes of calculating the cost of work performed. 84-89
Li Peiyuan. The impact of accounting policies on the profit of the organization. 90-93
Trofimova L. B. Features of reporting income tax in accordance with the requirements of international
and russian financial reporting standards. 94-100
Tkacheva M. V. , Utochkina L. A. Electronic document management: challenges, prospects, prospects
for ensuring the economic security of the organization in the context of digitalization of the economy. 101-107
Posadneva E. M. Features of accounting by non-profit organizations of the Russian Federation (on the
example of religious organizations). 108-112
Gusev D. A. The role of documentation support systems in the management of consolidated groups of
organizations in the digital economy. 113-118
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Kolchin S. P., Glubokova N. Yu. Classification of financial support measures during an emergency. 119-125
Brattsev V. I., Kovalenko G. K. Tax and budget support for IT companies under restrictive measures. 126-131
Semenova G. N. Deposit of fixed assets and its impact on financial results. 132-140
Triyatsina N. Yu. Development of management cost analysis as a tool to improve the efficiency of
agribusiness. 141-146
Kirova E. A., Kurchenko A. A. Accounting and analytical support and information base of financial
analysis of environmental organizations. 147-152
TAXATION AND TAX ADMINISTRATION
Dadashev A. Z. Tax administration: essence, mechanisms, effectiveness. 153-157
Bratsev V. I., Simachkova A. M. Tax consulting in the context of digital transformation of tax administration in Russia. 158-168
Perminova T. V. Identification and classification of tax offenses during the internal control of the
organization. 169-175
Lagutina L. G. Tax instruments to support it companies. 176-180
Vyalshina D. Kh. Accounting policies as a tool for optimizing tax payments. 181-184
Li Peiyuan. Ways of convergence of accounting and tax accounting of profit of the organization. 185-190
Topchi Yu. A. Tax on income in the form of dividends and assessment of their importance in the structure
of taxation of personal income. 191-194
WORLD ECONOMY
Semenova G. N., Andreyashina Yu. V. , Kireeva D. D., Krutinkina A. V. Analysis of taxation of
personal income in Russia and foreign countries. 195-202
Wang Xinkun. Income tax analysis and comparison individuals in Russia and China. 203-207
Grantseva T. G. Financial and tax support for NGOS during the pandemic: russian and foreign practice. 208-212
Altelfah Rasha. The impact of inflation on real tax liabilities in the world economy. 213-216
Meshkova D. A. Improving the mechanism of tax debt settlement: russian practice and experience of
developed countries. 217-223
Kerimova N. N. Inclusive development index and its application to assess the inclusiveness of the
economies of developed and developing countries. 224-230