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How to form the cost of finished products in mass production in IFRS
МСФО на практике. 2022. № 9.
According to statistics, in 70% of cases of known reporting fraud, there is an underestimation of cost in order to artificially inflate profits. Therefore, the cost indicator attracts special attention of auditors and users of financial statements. See how to reflect the cost of finished products according to IFRS using the example of mass production.
Автухова Е. Э., Larionov A., Плачинда К. Д., М.: Экономический факультет МГУ имени М. В. Ломоносова, 2026.
Данное методическое пособие разработано в соответствии с рабочей программой курса «Банковское дело», реализуемого на Экономическом факультете МГУ имени М. В. Ломоносова по специальности «Экономика» (бакалавриат), и может быть рекомендовано для подготовки к семинарским занятиям и самостоятельной работе студентов. ...
Added: October 4, 2026
Antonova N., Федулова Е. В., Психологические исследования 2026 Т 19 No. 107 2026 Т. том 19 № № 107 С. 1–14
The aim of this article is to analyze the theoretical and methodological foundations of cognitive-behavioral coaching and to identify prospects for its further development and research. The article examines the historical prerequisites for the emergence of cognitive-behavioral coaching as a helping practice. The distinctions between cognitive-behavioral coaching (CBC) and cognitive-behavioral therapy (CBT) are analyzed. The ...
Added: October 4, 2026
Nikiforova K., Kulikova S., Platonova T. et al., Journal of Modern Foreign Psychology 2026 Vol. 15 No. 3 P. 98–113
The increasing prevalence of technology in daily life has led to a rising demand for IT specialists. In response, educational curricula have been adapted to incorporate coding lessons as early as primary school. However, the cognitive processes underlying computational thinking (CT) — the ability to apply a systematic problem-solving approach akin to computer logic — ...
Added: October 4, 2026
Monahhova E., Gorodnicheva Y., Morozova A. et al., Psychology. Journal of the Higher School of Economics 2026 Vol. 23 No. 3 P. 512–527
The rapid proliferation of misinformation in digital environments poses a serious threat to public health, political institutions, and public discourse. Behavioral research has accumulated substantial evidence on why people believe and share false information, yet individual studies address cognitive biases, social factors, or emotional processes largely in isolation. Additionally, the influential integrative frameworks that do ...
Added: October 3, 2026
Demidova O., Kazakova S., Applied Economics 2026 P. 1–14
This paper examines the nonlinear relationship between inflation and economic growth across Russian regions, contributing to the literature on the inflation-growth nexus by using subnational evidence from a large and economically heterogeneous country. Using panel data for 83 regions over the period 2015–2023, we estimate fixed-effects models with a quadratic specification of inflation. The growth-maximizing ...
Added: October 3, 2026
Polarization of opinions in the group: a modeling algorithm considering the dynamics of social bonds
Chebotarev V., Andreyuk D., Elizarova Anastasiya et al., Procedia Computer Science 2022 Vol. 213 No. C P. 596–601
The dynamics of opinion in a group are of interest for a number of practical purposes. In particular, consensus helps and polarization of opinions hinders cohesive teamwork. Existing approaches for modeling opinion dynamics mostly do not take into account the dynamism of social relations in a group. This paper proposes an algorithm and a program ...
Added: October 2, 2026
Ragimova A., Imanaeva M., Nieto Doval C. M. et al., Frontiers in Human Neuroscience 2026 Vol. 20 P. 1–15
Background: Motor resonance reflects the activation of the motor system during the observation of others’ actions and is considered a physiological marker of the human mirror neuron system (MNS). This study investigated whether the excitatory and inhibitory balance in the primary motor cortex, driven by glutamatergic and GABAergic mechanisms, is linked to the strength of ...
Added: October 2, 2026
Tikhonova N. E., Karavay A., Социологическая наука и социальная практика 2026 Т. 14 № 3 С. 12–36
Drawing on data from the 2024 RLMS-HSE, the article shows that employmentrelated risks are increasingly being shifted onto workers in Russia, while employment differentiation already affects more than 40% of employed Russians, even without taking into account deviations from standard working hours, which are typical of most representatives of the mass social strata. Employment differentiation in Russia is characterized, ...
Added: October 2, 2026
Nisskaya A., Беляевская Е. С., Современная зарубежная психология 2026 Т. 3 № 15 С. 89–97
Context. The preschool period is a critical stage for the development of prosocial behavior. Children begin to understand the feelings of others, and the foundations of empathy and mutual assistance are formed. Situation-specific expressions of care can develop into more stable forms when children are embedded in a system of social relationships. However, the specific characteristics ...
Added: October 2, 2026
Pavlova A., Тихомирова Т. Н., Исматуллина В. et al., Вестник Санкт-Петербургского университета. Психология 2025 Т. 15 № 4 С. 610–632
Представлены результаты анализа психометрических свойств русскоязычной версии Шкалы личностной тревожности (STAI-T) на масштабной выборке студентов вузов Российской Федерации. Личностная тревожность отражает предрасположенность к чрезмерному проявлению тревоги в отношении широкого круга событий, восприятие их как потенциально опасных, что приводит к трудностям адаптационного характера, в том числе на этапе перехода в систему высшего образования. Уровень проявления тревожности ...
Added: October 2, 2026
Lubashevsky I., Lubashevskiy V., Physica D: Nonlinear Phenomena 2026 Vol. 498 Article 135441
We develop a novel cloud-function formalism describing the dynamical relationship between sensory-information processing in large-scale brain networks (supraliminal processing) and the content of the mental representation of an observed object. The formalism combines elements of neural field theory for large-scale neural activity with the spatial characteristics of perceived objects and their embedding in the environment ...
Added: October 2, 2026
Белов Б. П., Kocharian R., Самойлов И. А. et al., Стандарты и качество 2026 № 10 С. 105–109
Acceptance of enterprise AI search requires checking answer correctness and access controls, defining acceptable errors, and assessing whether testing is sufficient. A record for individual acceptance criteria was developed. Its eight fields link requirements and risks to system configuration, testing, and the acceptance decision. The fields are mapped to provisions in four Russian standards. The ...
Added: October 1, 2026
Пилюк Е. Р., Rozmainsky I. V., Журнал институциональных исследований 2026 Т. 18 № 3 С. 77–96
This paper analyzes the financial fragility оf cоmpanies in Saudi Arabia frоm 2012 tо 2025 based оn the Hyman Minsky’s financial instability hypоthesis and is the first attempt to apply this theory to a country dominated by Islamic banking. The authors test not only the relationship between the dynamics of financial fragility and the dynamics ...
Added: October 1, 2026
Klaro Ramires P. M., Veselova A., AlterEconomics (ранее - Журнал экономической теории) 2026 Т. 23 № 3 С. 699–718
As Russia transitions toward a green economy and reshapes its sustainable development agenda, understanding the external and internal factors influencing companies’ adoption of ESG principles is increasingly important. The study examines the relationships between external institutional pressure, internal organizational capabilities, and the effectiveness of corporate ESG practices. It focuses on external regulatory and non-regulatory mechanisms, ...
Added: October 1, 2026
Kotov A. A., Матушкина В., Котова Т. Н., Современная зарубежная психология 2026 Т. 15 № 2 С. 111–119
Контекст и актуальность. В обзоре рассматривается эффект выученного невнимания (трудности в обраще-нии внимания на информацию, которая ранее была нерелевантной) на примере категориального науче-ния. Цель теоретического обзора: сформулировать основные этапы изучения данного эффекта, обозначитьключевые работы, объясняющие факторы, влияющие на данный эффект (фактор задачи и семантическойнагруженности). Результаты. Приводятся доказательства того, что эффект рассматривается в настоящеевремя в разных ...
Added: October 1, 2026
Kotov A. A., Зайцева Е. С., Новые психологические исследования 2026 № 3 С. 35–54
Эффект категориальной различимости выражается во влиянии окружения целевого объекта при его запоминании: эффективность запоминания целевого объекта выше в условии его окружения объектами из той же суперординатной категории, к которой он относится, чем объектами из другой суперординатной категории.
Целью исследования было изучение эффекта категориальной различимости в условиях различной загрузки рабочей памяти – вербальной и визуальной.
Категориальная репрезентация играет ...
Added: October 1, 2026
Potanin B., Dolgikh S., Statistics and Probability Letters 2027 Article 110984
We derive bounds on the gradient and Hessian of the log-CDF, ln F(x), of the multivariate normal distribution. These bounds scale linearly and quadratically in ‖x‖ , respectively, with constants depending only on the covariance matrix. We demonstrate the usefulness of these bounds by proving asymptotic normality of the maximum-likelihood estimator of the multivariate probit ...
Added: October 1, 2026
Klochko O., Кузнецова М. П., Пространственная экономика 2026 Т. 22 № 3 С. 73–103
The article assesses China’s technological sovereignty in high-tech industries that form the ecosystem of physical artificial intelligence and its readiness to develop intelligent robotics. The aim of the study is to identify changes in China’s position in the global value chains of these industries through a comprehensive analysis of foreign value added used in production, ...
Added: October 1, 2026
Tatiana Malofeeva, Ulyanova N., Dzhioeva A., Journal of Corporate Finance Research 2025 Vol. 19 No. 2 P. 96–109
At present, the question of whether Russian companies should apply International Financial Reporting Standards (IFRS) is quite acute. While in previous years there was a tendency to expand their use, the vector has presently changed. The current situation boils down to the question of whether Russia should strive to use Western standards or develop its ...
Added: August 25, 2025
Pavlov P., МСФО на практике 2022 № 7
Reducing the cost of preparing and auditing IFRS financial statements can be a significant contribution of the finance department to a set of measures to optimize the overhead costs of the company. It is important to find a balance between the desire to reduce costs during a downturn in economic performance and the need to ...
Added: January 18, 2025
Pavlov P., МСФО на практике 2022 № 8
Mining is one of the few industries for which there is a separate standard — IFRS 6 "Exploration and Evaluation of mineral Reserves". Companies to whose reporting this standard applies extract a variety of resources used in other industries as raw materials. The specifics of the activity determine the general nature of industry-specific IFRS, as ...
Added: January 17, 2025
Pavlov P., МСФО на практике 2022 № 9
По статистике, в 70% случаев известных мошенничеств с отчетностью имеет место занижение себестоимости с целью искусственного раздувания прибыли. Поэтому показатель себестоимости привлекает особое внимание аудиторов и пользователей отчетности. Смотрите, как отразить по МСФО себестоимость готовой продукции на примере массового производства. ...
Added: May 1, 2024
Pavlov P., МСФО на практике 2022 № 8
Mining is one of the few industries for which there is a separate standard — IFRS 6 "Exploration and Evaluation of mineral Reserves". Companies to whose reporting this standard applies extract a variety of resources used in other industries as raw materials. The specifics of the activity determine the general nature of industry-specific IFRS, as ...
Added: May 1, 2024
Pavlov P., МСФО на практике 2022 № 7
Сокращение расходов на подготовку и аудит МСФО‑отчетности может стать весомым вкладом финансового департамента в комплекс мероприятий по оптимизации накладных затрат компании. Важно найти баланс между стремлением сократить расходы в период спада экономических показателей и необходимостью подготовки качественной и своевременной международной отчетности. Смотрите, как снизить расходы на МСФО без увеличения финансовых и репутационных рисков для компании. ...
Added: May 1, 2024