Abstract: This article discusses the issues of identification, recognition, initial and subsequent assessment, write-off, as well as reflection in accounting and financial statements of capital investments in accordance with the current regulatory framework and the new federal accounting standard 26/2020 "Capital Investments", which is being implemented from 2022. The object of the study is the issues of improving the accounting of these assets, and the subject of the study is a set of provisions on accounting and financial reporting of capital investments in modern accounting of economic entities. Attention is paid to the problems and criteria for the recognition of these assets, the justification of the definition of costs that form the cost of capital investments, issues of impairment and other fundamental issues that need updating. The main conclusions of the study are the marked positive trend in the convergence of the Russian rules of accounting for capital investments in accordance with international financial reporting standards, which will make the reporting of Russian enterprises accessible to the international community, attract investment in the Russian economy and strengthen the security of the Russian Federation on the world stage. The scientific novelty of the research lies in the theoretical and methodological substantiation of the methodology of identification, recognition, evaluation and reflection in accounting and reporting of capital investments in accordance with the new federal accounting standard being put into effect. A special contribution of the authors lies in the comparative analysis and formulation of the directions of adaptation of the accounting policy of economic entities in accordance with changes in accounting legislation in relation to capital investments.

Keywords: impairment, initial assessment, asset recognition criteria, long-term investments, capital investments, Federal Accounting Standard, accounting, fixed assets, economic security, international reporting standards

References:
Jackson S. B., Liu X. K., Cecchini M. Economic consequences of firms’ depreciation method choice: Evidence from capital investments [Tekst] / S. B. Jackson, X. K. Liu, M. Cechini // Journal of Accounting and Economics. – №. 1.-T. 48.-2009.-S. 54-68.
Shcheglova T. L. Novyy rossiyskiy khozyaystvennyy uchet dlya novoy ekonomiki [Tekst] / T. L. Shcheglova // Mir novoy ekonomiki, 2018. – S. 56-65.
Biddle G. C., Hilary G. Accounting quality and firm‐level capital investment [Tekst] / G. C. Biddle, G. Hillary // The accounting review. – №. 5.-T. 81.-2006. ––– S. 963-982.
Samusenko S. A. Vybor forsy finansirovaniya dolgosrochnykh investitsiy s uchetom faktora nalogooblozheniya [Tekst] / S. A. Samusenko // Ekonomicheskiy analiz: teoriya i praktika.-№16 (121). – 2008. – S. 28-35.
Ramazanova A. K. Bukhgalterskiy uchet dolgosrochnykh investitsiy v forme kapital'nykh vlozheniy [Tekst] / A. K. Ramazanova // Mezhdunarodnyy bukhgalterskiy uchet.-№25 (175). – 2011. - S. 57-61.
Popov A. Yu. Reformirovanie bukhgalterskogo ucheta osushchestv

Abstract: Year after year, management accounting increasingly intrudes into the activity of national enterprises. At the same time, in the conditions of dynamic use in corporate environment of the instruments of management accounting, its methodology undergoes certain changes in the process of adjustment to the specific terms of national business. Due to this fact, multiple approaches to information production have also undergone significant changes. Therefore, the subject of this research is the functional diversity of management accounting in the conditions of crisis processes in the economy. The author carefully examines the effects caused by crisis processes in the economy upon the development of the management accounting tools. A working hypothesis of the study is the thesis that in the conditions of crisis processes in the economy, the entrepreneurial structures for the purpose of more efficient management of its sub-microenvironment must implement the anti-crisis model of management accounting with the immanent set of functions, tasks and tools. The article substantiates the initial theoretical basis of the subsystem of anti-crisis management accounting. In this regard, pursuant to the systemic approach, the author formulated the following logics of the modular-structural actions: examination of positive and negative effects of the establishment of methodology of management accounting in the conditions of crisis processes in the economy; formation of structural components of the distinguished subsystem (goals, functions, tasks, subject); determination of instrument-methodological set, which includes combination of approaches, means, procedures, tools and methods of accounting; establishment of tectological boundaries of the  distinguished subsystem in the context of interaction with the system of higher level – system of accounting-analytical procurement in enterprise performance as a whole, as well as with external environment. The author’s main contribution lies in creation of the initial theoretical basis of the subsystem of anti-crisis management accounting predicated on the following: improved conceptual-categorical apparatus; highlighted, and in some aspects, firstly formulated goals, functions, tasks, and the object of the distinguished subsystem; determination of instrumental-methodological set, which includes the combination of approaches, means, procedures, tools and methods of accounting, in other words mechanism of methodological procurement for implementation of the management accounting procedures. The assemblage of these scientific positions characterizes the conceptual content of anti-crisis subsystem of management accounting, which implementation in the conditions of depressive processes in the economy, will allow producing more relevant information for the efficient administrative decision-making.

Keywords: management solutions, business depression, Accounting, economic crisis, functions of management accounting, Management accounting, controlling, cost management, anti-crisis solutions, budgeting

References:
Sidorova M.I. Metody matematicheskogo modelirovaniya v sovremennom upravlencheskom uchete // Nauchno-analiticheskiy zhurnal Aktual'nye problemy sotsial'no-ekonomicheskogo razvitiya Rossii. – 2012. – № 1. – S. 16-22.
Sigidov Yu.I. Istoriya bukhgalterskogo ucheta / Sigidov Yu.I. / uchebnoe posobie dlya studentov, obuchayushchikhsya po spetsial'nosti/profilyu «Bukhgalterskiy uchet, analiz i audit» : uchetnye napravleniya i natsional'nye shkoly bukhgalterskogo ucheta, razvitie zarubezhnoy uchetnoy mysli, razvitie ucheta v Rossii s detalizatsiey po istoricheskim periodam / Yu. I. Sigidov, M. S. Rybyantseva. Krasnodar, 2011. S. 78.
Vakhrushina M.A. Problemy i perspektivy razvitiya rossiyskogo upravlencheskogo ucheta / M.A. Vakhrushina // Mezhdunarodnyy bukhgalterskiy uchet – 2014. – № 33(327). – S. 12-23.
Kostyukova E.I., El'chaninova O.V., Manzhosova I.B. Osobennosti razrabotki general'nogo byudzheta i organizatsii informatsionnykh potokov v sisteme byudzhetirovaniya predpriyatiya / Kostyukova E.I., El'chaninova O.V., Manzhosova I.B. // Nauchno-tekhnicheskie vedomosti Sankt

Abstract: The subject of this research is the complex of the theoretical methodological issues of preparation of reports on revaluation of stock in accounting. The object of this research is the following evaluation of material stock and reflection of its changes in accounting. The authors examine the questions of revaluation of stock from the positions of current accounting legislation, international standards of financial reporting, draft of federal standard for accounting “Stock”, and conduct critical analysis of the norms with proposals for reflecting revaluation with consideration of innovations in legislation. The novelty of this research consists in the theoretical methodological substantiation of the methodology of accounting reports of revaluation of stock with consideration of the draft of federal accounting standard “Stock”.

Keywords: IFRS, reserves, income, losses, depreciation, expenses, net price, cost, revaluation, stock

References:
Velichkovskiy A.V.Bukhgalterskiy uchet pereotsenki tovarov // Bukhgalterskiy uchet. 2012. № 4. S. 76-78.
Patrov V.V., Bykov V.A. Bukhgalterskiy uchet pereotsenki tovarov // Bukhgalterskiy uchet. 1999. № 1. S. 41-44.
Sokolov Ya.V., Patrov V.V., Pyatov M.L. Uchet pereotsenki tovarov // Bukhgalterskiy uchet. 2005. № 11. S. 39-45.
Ibragimova A.M. Bukhgalterskiy uchet pereotsenki tovarov // Aktual'nye voprosy sovremennoy ekonomiki. 2014. № 2. S. 45-48.
Uchet material'no-proizvodstvennykh zapasov (PBU 5/01) [Elektronnyy resurs]: Prikaz Minfina Rossii ot 09.06.2001 N 44n – Rezhim dostupa: http://www.consultant.ru.
Popov A.Yu. Opredelenie, sostav i priznanie zapasov v bukhgalterskom uchete: blizhayshie perspektivy // Sibirskaya finansovaya shkola. 2016. № 5 (118). S. 157-160.

Abstract: The subject of this research is problems of organization and accounting of costs of agricultural enterprises taken in the context of current research and developments in the area of accounting and analytical systems. The objects of the research are the system of cost accounting for the purpose of effective managerial decision-making and budgeting process in the face of economic uncertainty and entrepreneurial risk. The authors of the article also focus on consideration of the relevant and the most effective mechanisms of cost management for domestic agricultural enterprises. The methodological basis of the research involves the systems analysis that was used by the authors to investigate and describe the techniques of cost accounting and budgeting at agricultural enterprises. The authors have also used synthesis methods, logic modeling, and planning. The novelty of the research is caused by the fact that the authors offer a generalization of the modern theory of accounting, cost accounting and budgeting in the context of plant industry enterprises. In particular, the authors propose the following: the diagram information flows model of cost accounting of agricultural enterprises; models of cost accounting for the purpose of effective managerial decision-making; and structure of the consolidated budget of the agricultural enterprise.

Keywords: planning, control, accounting and analytical system, management accounting, budgeting, cost, accounting, risk, economic uncertainty, cost value

References:
Alborov, R.A. Predposylki i modelirovanie razvitiya upravlencheskogo ucheta v sel'skom khozyaystve / R.A. Alborov, S.M. Kontsevaya, S.V. Kozmenkova // Mezhdunarodnyy bukhgalterskiy uchet. - 2015. - №15. - S.37-51
Akhmedov, A.E. Sovershenstvovanie sistemy ucheta zatrat na proizvodstvo produktsii / A.E. Akhmedov, M.A. Shatalov // Ekonomika i ekonomicheskie nauki. - 2015. - №1. - S.127-132
Gudkov, A.A. Sistema ucheta zatrat sel'skokhozyaystvennykh predpriyatiy dlya tseley prinyatiya effektivnykh upravlencheskikh resheniy v usloviyakh neopredelennosti i riska / A.A. Gudkov, T.A. Konkina // Upravlencheskiy uchet. - 2014. - №7. - S.96-100
Dukhnay, O.S. Uchet zatrat na proizvodstvo i realizatsiyu produktsii sel'skokhozyaystvennykh organizatsiy v razreze biznes-protsessa / O.S. Dukhnay, S.N. Zemlyakova // Materialy VIII Mezhdunarodnoy studencheskoy elektronnoy nauchnoy konferentsii «Studencheskiy nauchnyy forum», 2016. [Elektronnyy resurs]. URL: http://www.scienceforum.ru/2016/1713/17975
Dyatlova, A.F. Byudzhetirovanie i uchet v sisteme upravleniya zatratami v

Abstract: The subject of the article is the problems of accounting at small business enterprises in Russia in relation to contemporary theoretical researches and changes in accounting laws. The object of the research is the accounting policy of small business enterprises operating in under conditions of incomplete and regularly changing information space in this area. The main scientific and practical problem of the article is a number of difficulties in accounting conducted by small enterprises and individual entrepreneurs. The purpose of the article is to raise the problems of accounting at  small business enterprises in Russia, to give their classification, and identify their causes and possible solutions. The methodological basis of the article is the general theses of modern accounting theory, the theory of taxes and budgets, the concept of priority development of small business in Russia applied through the system analysis. The authors substantiate the role and importance of small business in the development of Russian economy, and emphasize the need for a fast solution of problems related to accounting in small enterprises. The problems of terminology and conceptual apparatus, criteria for selecting the status of enterprise, advantages and disadvantages of Federal Law No. 402-FZ of 06.12.2011 «On Accounting» are considered from point of view of business. The problems of accounting and reporting by those economic entities that were previously exempted from accounting until 2013 were identified. The specifics of accounting for individual entrepreneurs are also considered, advantages of maintaining the usual form of accounting based on the double entry principle and advantages of shifting to international financial reporting standards are justified. The possibilities of automation in accounting for business transactions, the compliance of accounting and tax accounting data and some other issues have also become the subject of study in this article.

Keywords: simplified accounting methods, accounting terminology, Accounting Law, accounting problems, accounting, individual entrepreneurs, small businesses, small business enterprise, accounting by small businesses, automation of accounting

References:
Popova A.A., Mukhambetova A.N., Khametova A.R. Problemy ucheta v sfere malogo biznesa // Vestnik magistratury. 2016. № 6-4 (57). S. 176-178.
Natarova E.V., Ryaboshapka N.S. Osobennosti formirovaniya uchetnoy politiki na malom predpriyatii // Ekonomika i upravlenie: analiz tendentsiy i perspektiv razvitiya. 2016. № 25. S. 89-92.
Zyleva N.V., Ruf Yu.N. Regulirovanie bukhgalterskogo ucheta malykh predpriyatiy: upotreblyaem terminy pravil'no // Vestnik Omskogo universiteta. Seriya: Ekonomika. 2016. № 2. S. 36-44.
Kopylova T.I. Vliyanie izmeneniy v zakonodatel'stve na vedenie bukhgalterskogo ucheta i sostavlenie bukhgalterskoy otchetnosti na malykh predpriyatiyakh // V sbornike: Sovremennoe sostoyanie i perspektivy razvitiya bukhgalterskogo ucheta, ekonomicheskogo analiza i audita materialy Mezhdunarodnoy nauchno-prakticheskoy konferentsii. pod nauch. redaktsiey E.M. Sorokinoy. 2013. S. 226-234.
Kravchenko M.V., Myalkina A.F. Problemy metodicheskogo i normativno-pravovogo regulirovaniya bukhgalterskogo ucheta na malykh predpriyatiyakh v Rossiyskoy

Abstract: The object of the research is the developing of the audit model for supervising the process of grouping of a business entity that performs activities aimed at changing the size of business through integration. The subject of the research is the combination of theoretical and practical aspects of increasing the quality of the audit over integration processes. In her research Sinkina describes peculiarities of the legal regulation of audit activities over integration processes both in Russia and foreign states and defines audit methods to be applied at the stage of planning and making a decision about integration as well as the stage of performing the integration process. The author of the article describe issues to be paid attention during audit over integrating enterprises and offers her own model of the audit over integration at the stage before intergration and at the stage during integration. The methodological basis of the research involves fundamental provisions described in Russian and foreign researches. In the course of ther research Sinkina has used the systems approach as well as general and special resaerch methods such as abstraction, analysis and synthesis, induction and deduction, comparative analysis, grouping. Integration processes are associated with higher inherent risks and therefore considerable risks of accounting errors. In order to decrease these risks the author offers her own model of control over integration processes that implies methods and audit procedures related to integration processs and applied at the stage before integration or when integration is taking place. The scientific novelty of the research is caused by the following: 1. The authors summarizes the system of the legal regulation of audit activities over integration in Russia and foreign states. 2. The author describes audit methods to be applied at the stage of planning and decision making as well as at the stage when integration is taking place. 3. The author develops her own model of control over integration processes. 4. The author develops audit procedures related to integration processes that are applied at the stage before integration and at the stage during integration. 

Keywords: building the audit model, developing the reorganization concept, hypothetic financial information, prospective financial information, evaluation of grouping risks, analysis of the grouping process, system of internal control over grouping of busine, grouping procedures, grouping control model, standards of audit over grouping

References:
Guide to auditing business combinations. September 2015, Ernst&Young LLP – 28 p.
Vilsanoiu D. Determining the audit strategy using the Dempster-Shafer theory of belief functions Advances in Finance and Accounting. URL: http://www.wseas.us/e-library/conferences/2012/Zlin/FAA/FAA-58.pdf (data obrashcheniya: 12.09.2016).
Shumilin P.E. Osobennosti auditorskoy modeli kontrolya reorganizatsionnykh protsedur // Institut Gosudarstvennogo upravleniya, prava i innovatsionnykh tekhnologiy (IGUPIT) Internet-zhurnal «NAUKOVEDENIE». – 2012. – №4. – s. 1-8. URL: http://publ.naukovedenie.ru. (data obrashcheniya: 02.09.2016).
Sin'kina O.N. Spetsifika sostavleniya otchetnosti i rol' audita pri provedenii meropriyatiy po reorganizatsii v forme sliyaniya i prisoedineniya v Rossii i zarubezhnykh stranakh // Ekonomika v promyshlennosti. – Oktyabr'-Dekabr' 2015. – №4(28). – s. 86-99.
Blatz M., Kraus K-J, Haghani S. Corporate restructuring. Finance in Times of Crisis. Springer-Verlag Berlin Heidelberg: 2006 – 180 p.
Sin'kina O.N. Sistema sbalansiro