Siberian Financial School最新文献_第10页

On ensuring economic security in the Kyrgyz Republic 关于确保吉尔吉斯共和国的经济安全

Siberian Financial School Pub Date : 2023-02-20 DOI: 10.34020/1993-4386-2022-4-134-143

Sagyna Dzh. Cholbaeva, O. V. Morozova, Begimai. K. Amangeldieva

引用次数: 0

Features of accounting for property leases in organizations in accordance with the requirements of the Federal accounting standard FSB 25/2018 «Lease accounting» 根据联邦会计准则FSB 25/2018“租赁会计”的要求，组织财产租赁会计的特点

Siberian Financial School Pub Date : 2022-12-20 DOI: 10.34020/1993-4386-2022-3-56-65

A. Remizova, S. A. Nardina

{"title":"Features of accounting for property leases in organizations in accordance with the requirements of the Federal accounting standard FSB 25/2018 «Lease accounting»","authors":"A. Remizova, S. A. Nardina","doi":"10.34020/1993-4386-2022-3-56-65","DOIUrl":"https://doi.org/10.34020/1993-4386-2022-3-56-65","url":null,"abstract":"In the existing realities, transformations of the regulatory regulation of Russian accounting are taking place, as a result of which national standards are updated in accordance with international requirements. the development and adoption of the «Federal Accounting Standard FSB 25/2018 \"Lease Accounting\"» is one of the stages of such transformation in the article, the authors analyzed the fundamental aspects of the organization of accounting for property lease transactions in organizations. the requirements for information in accounting and accounting statements of an economic entity, defined by the federal standard, as well as the procedure for assessing assets and liabilities in accordance with IFRS 16 «Lease», are considered. the procedure for determining the initial value of the rental object, its market and fair value is analyzed. the methodological basis of the study includes a critical analysis and generalization of regulations governing this area of accounting in Russian and international practice. A step-by-step instruction for the application of FSB 25/2018 «Lease Accounting» in the accounting of property from the tenant and the landlord is presented.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116619987","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}

引用次数: 0

Investment preferences of individual investment account holders 个人投资账户持有人的投资偏好

Siberian Financial School Pub Date : 2022-12-20 DOI: 10.34020/1993-4386-2022-3-118-125

T. A. Popova, Daniil A. Osintsev

引用次数: 0

On the issue of reforming the taxation of Russian business in the context of the global crisis 关于在全球危机背景下改革俄罗斯企业税收的问题

Siberian Financial School Pub Date : 2022-12-20 DOI: 10.34020/1993-4386-2022-3-149-154

E. A. Smorodina, Y. A. Dolgikh

引用次数: 0

Credit in the method categories "The final information flow" 方法分类中的信用“最终信息流”

Siberian Financial School Pub Date : 2022-12-20 DOI: 10.34020/1993-4386-2022-3-98-104

E. G. Revtova

引用次数: 0

The use of new technologies in the market of banking intermediation 新技术在银行中介市场的应用

Siberian Financial School Pub Date : 2022-12-20 DOI: 10.34020/1993-4386-2022-3-91-97

O. Donetskova, L. Sadykova, Dmitrii O. Kurtov

引用次数: 0

Ways to improve the calculation and collection of value added tax 改进增值税的计算和征收办法

Siberian Financial School Pub Date : 2022-12-20 DOI: 10.34020/1993-4386-2022-3-164-168

I.A. Zueva, S. .. Taldonova

引用次数: 0

To the question of national, economic and financial security of Russia 关于俄罗斯的国家、经济和金融安全问题

Siberian Financial School Pub Date : 2022-12-20 DOI: 10.34020/1993-4386-2022-3-5-14

V. Samarukha, Aleksei V. Samarukha, I. Samarukha

{"title":"To the question of national, economic and financial security of Russia","authors":"V. Samarukha, Aleksei V. Samarukha, I. Samarukha","doi":"10.34020/1993-4386-2022-3-5-14","DOIUrl":"https://doi.org/10.34020/1993-4386-2022-3-5-14","url":null,"abstract":"The article reveals the theoretical aspects of the national, economic and financial security of Russia before the Great October Socialist Revolution, in the period from the formation of the Union of Soviet Socialist Republics (USSR) to its collapse and in the period of the modern history of the Russian Federation. the author's position of the activation of the global geopolitical crisis and geo-economic crisis (caused by the creation of new geo-economic centers for the development of the world economy) is given, which is an objective reason for the redistribution of the world caused by the next phase of the reproductive crisis and the global financial crisis in the world economy. the role of finance in economic development and ensuring economic and financial security at different historical stages of Russia, the USSR and the Russian Federation is shown. It is concluded that in the conditions of the global monocentric model of the functioning of financial capital, led by the United States, the countries of the economic \"periphery\" are forced to bear losses due to the monopoly dictate of the world financial centers of emission (primarily the dollar and the euro). the reasons for the destruction of the USSR are formulated, the main of which is: the destruction of the country's national security system by the top leaders of the USSR, the Russian Soviet Federative Socialist Republic (RSFSR) and other union republics of the Soviet Union. the principled character of the Soviet leadership in conducting a sovereign, national monetary policy is shown. the creation by the global financial system of conditions for overproduction of two world fully unsecured currencies (the dollar and the euro) and the formation of the potential of the global financial crisis are argued.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"149 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116627301","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}

引用次数: 0

Global value chains as instruments for the development of foreign economic activity and economic integration of the Russian Federation and the Republic of Belarus in the context of the implementation of a new geopolitics 全球价值链是俄罗斯联邦和白俄罗斯共和国在实施新地缘政治背景下发展对外经济活动和经济一体化的工具

Siberian Financial School Pub Date : 2022-12-20 DOI: 10.34020/1993-4386-2022-3-15-28

P. V. Arefyev

{"title":"Global value chains as instruments for the development of foreign economic activity and economic integration of the Russian Federation and the Republic of Belarus in the context of the implementation of a new geopolitics","authors":"P. V. Arefyev","doi":"10.34020/1993-4386-2022-3-15-28","DOIUrl":"https://doi.org/10.34020/1993-4386-2022-3-15-28","url":null,"abstract":"The article examines some aspects of the construction of global value chains between Russia and Belarus in the new geopolitical conditions that have a significant impact on the development of foreign economic activity and the increase in the level of human capital of both countries. the relevance of the topic is quite high, since the complex geopolitical situation not only persists, but also transforms into a tough geopolitical struggle carried out by the West in relation to Russia and Belarus, which, within the framework of the functioning mechanism of economic integration, will not only create new global value chains, but also promote them abroad. the purpose of the work is to assess the possibilities of creating new global value chains in modern geopolitical conditions within the framework of the developing mechanism of Russian-Belarusian economic integration, contributing to the development of foreign economic activity, increasing the level of human capital and industrial potential of Russia and Belarus. As a result of the work, the conclusion is substantiated that it is necessary to continue the economic integration of Russia and Belarus, including in order to develop Russian-Belarusian value chains within the framework of the Union State programs with their further exit abroad, expand the existing export opportunities of the studied countries, develop their foreign economic activity, scientific, technical and industrial potential.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132560887","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}

引用次数: 0

The current state of the Russian corporate lending market 俄罗斯企业贷款市场的现状

Siberian Financial School Pub Date : 2022-12-20 DOI: 10.34020/1993-4386-2022-3-105-111

Olga Yu. Donetkova, L. Sadykova, Elena V. Fomina

引用次数: 0