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Особенности формирования и представления финансовой отчетности в государственном секторе России в соответствии с международными и федеральными стандартами
Аудиторские ведомости. 2021. № 3. С. 63–67.
Черткова А. В.
The analysis of the ongoing reform of accounting and reporting in the budgetary sphere made it possible
to draw conclusions about the trend towards the maximum convergence of Russian and international accounting
standards and rules. At the same time, following this development vector, the author identified the main
provisions that need to be changed and presented recommendations for further reforming the designated area.
Anikeev K., AlterEconomics (ранее - Журнал экономической теории) 2026 Т. 23 № 2 С. 410–428
This study empirically tests the deposit channel hypothesis, which holds that increases in deposit markups cause liquidity outflows from the banking sector and a contraction in credit supply. The central question is whether deposit substitution effects, whereby depositors shift funds to other financial instruments during monetary tightening, are reflected in banks’ balance sheets and aggregate ...
Added: July 2, 2026
Koshel A., Kuzminov Y., Kruchinskaia E. et al., BRICS Law Journal 2026 Vol. 13 No. 2 P. 5–36
Today’s economy is undergoing a fundamental institutional shift in which digital ecosystems have emerged not only as a key driver of development but also as a critical condition for market access for billions of users. Despite the rapid global proliferation of these phenomena, the evolution of legal regulation—from e-commerce and data protection to antitrust oversight ...
Added: July 2, 2026
Kuzminov Y., Kruchinskaia E., Россия в глобальной политике 2026 Т. 24 № 4 С. 92–109
В статье анализируется структурный разрыв между увеличивающейся когнитивной нагрузкой и снижающейся отдачей от неё. Подход, при котором развитие научных и образовательных школ, ориентированных на тренировку суждения, может стать альтернативой количественному наращиванию вычислительных мощностей, которое служит основной стратегией Китая и США. Применительно к России традиция фундаментального образования и сильных исследовательских школ приобретает в новых условиях значение ...
Added: July 1, 2026
Saakyan T. V., Барабанова Ю. В., Финансовый журнал 2026 Т. 18 № 3 С. 110–121
In this article the authors aim to determine the place and role of methodological guidelines within the system regulating internal state financial control. The research holds both theoretical and applied significance, as a scholarly interpretation of this issue has not been previously undertaken and its examination will enable the full potential of the studied methodological ...
Added: July 1, 2026
Федорова В. С., Zavertiaeva M. A., Экономический журнал Высшей школы экономики 2026 Т. 30 № 2 С. 276–312
Crowdfunding is a relatively new method of project financing that involves raising funds from a large number of non-professional investors. Despite the rapid growth of this sector, only about 41.98% of crowdfunding campaigns are successful, which highlights the need to identify factors that increase the likelihood of successful fundraising. This study aims to address the ...
Added: July 1, 2026
Emelyanova O., Murashkin N., Asia Europe Journal 2025 Vol. 23 No. 4 P. 239–261
The goal of this article is to trace the evolution of Japan’s role in Southeast and South Asian political economy in the 2000s–2010s to understand how Japan’s previously established network power in Asian supply chains has changed amid much-discussed power shifts in the region. The increasing number of emerging and rising regional powers induces Japan ...
Added: June 30, 2026
Kuzina O. E., Моисеева Д. В., Абдураманов А. Я., Russian Journal of Economics 2026 Vol. 2 No. 12 P. 251–273
This paper assesses the relationship between financial literacy and over-indebtedness of Russian households using panel data from the Survey of Consumer Finances collected in Russia during 2018–2024. Russia is an interesting case: a relatively young consumer-finance market in which a lack of financial literacy may increase the likelihood of household over-indebtedness. To test this hypothesis, ...
Added: June 30, 2026
Bessonova E., Russian Journal of Economics 2026 Vol. 12 No. 2 P. 153–175
This paper analyzes total factor productivity (TFP) in Russia over 2009–2015 using firm-level data. Stochastic frontier analysis is employed to simultaneously estimate TFP growth and the distance to the production-possibility frontier for each firm in the sample. The results suggest significant positive rates of technological progress; however, the gap between technological frontier firms and laggards widened over ...
Added: June 30, 2026
Gazman V. D., США и Канада: экономика, политика, культура 2026 № 56 (6) С. 83–98
The article presents the results of the author's analysis of the reasons for the ultra-rapid growth of solar electricity production by large-scale generators (Utility Scale) during the 2020s. Data from 39 stations with a capacity exceeding 100 MW and holding more than 60% of the capacity of electricity storage systems in the United States have been ...
Added: June 29, 2026
Katkalo V., Shumkova N., Ужакина Ю. Б. et al., Издательский дом НИУ ВШЭ, 2026.
Настоящая книга является результатом четвертой волны исследования популяции российских корпоративных университетов, проводимого с 2022 г. высшей школой бизнеса НИУ ВШЭ. В это издание включены анализ даных о бизнес-моделях и портфелях программ этих корпоративных университетов по состоянию на 2025 г. и первый опыт сравнительного исследования отраслевых особенностей корпоративных университетов в ряде ключевых секторов экономики России. Также ...
Added: June 29, 2026
Lukyanova A., Demyanova A., Talakauskas D., Экономический журнал Высшей школы экономики 2026 Т. 30 № 2 С. 313–343
The paper examines methodological challenges of measuring informality following major revisions of international statistical standards. It analyses the Resolution concerning statistics on the informal economy adopted by the 21st International Conference of Labor Statisticians (2023) and offers practical recommendations for implementing this framework in the official statistics of the Russian Federation (Rosstat). Methodologically, the study ...
Added: June 28, 2026
Канихин Т. Н., Вестник Московского университета. Серия 6: Экономика 2026 Т. 61 № 1 С. 264–282
The article examines the attraction of foreign direct investment (FDI) to the renewable energy sector (RES) of the EU. The research aims to identify the factors and evaluate possible strategies for attracting FDI to the EU renewable energy sector. The author assumes that, with rising costs of Chinese equipment imports and shifts in US energy ...
Added: June 28, 2026
Zaostrovtsev A. P., Вопросы теоретической экономики 2025 № 2 С. 196–204
Th e article presents a review of a book in which its authors consider concepts of transition to sustainable
economic growth. Th e focus is on the problem of institutions and culture. Th e features of understanding their relationship
are discussed. Th e concepts of R. Allen and J. Mokyr with their diff erent interpretations of the ...
Added: June 28, 2026
EDP Sciences, 2024.
The 1st International Scientific Conference «Green taxonomy for sustainable development: From Green Technologies to Green Economy» (CONGREENTAX-2024) was held in Tashkent, Uzbekistan. For the first time, this conference unites technical and economic sciences into a single whole, to solve theoretical and practical solutions for sustainable development. The event was organized by the National Research University ...
Added: June 28, 2026
Switzerland: Springer, 2024.
This volume of Eurasian Studies in Business and Economics includes selected papers from the 44th Eurasia Business and Economics Society (EBES) Conference, held in Istanbul on July 6th, 7th and 8th, 2023 and hosted by Istanbul Bilgi University, Türkiye. The theoretical and empirical papers gathered here cover diverse areas of business and management from different ...
Added: June 28, 2026
Netherlands: ScienceDirect, 2025.
No ...
Added: June 28, 2026
Власов С. А., Nevalennyi M., Сафиулин Р. Р. et al., / Банк России. Серия Аналитическая записка "Материалы Банка России". 2026.
В аналитической записке обсуждается долгосрочно устойчивый уровень цены на российскую нефть. Это тот уровень, к которому цена нефти, вероятнее всего, будет тяготеть в долгосрочной перспективе. Потребность в его определении возникает по нескольким причинам. Во-первых, цена на нефть остается одним из ключевых экономических показателей российской экономики, определяющих экспорт, обменный курс рубля, прибыль, доходы и расходы бюджета, ...
Added: June 27, 2026
Глазова А. М., Nevalennyi M., Синяков А. А., / Банк России. Серия Препринты Банка России "Серия докладов об экономических исследованиях". 2025. № 154.
The paper proposes a graphical model of a small open economy. The dynamics of the graphical model is then illustrated using impulse responses from the corresponding formal semi-structural model (QPM model). The authors have several goals in preparing this description of the graphical macroeconomic model. The first goal of the paper is to present an adapted ...
Added: June 27, 2026
Dobrynskaya V. V., Chibane M., Ouzan S., Journal of Banking and Finance 2026 Vol. 190 Article 107745
This study reveals that the historical performance of value strategies is concentrated in relatively rare episodes of exceptionally high returns, which we refer to as value booms. Behavioral theories suggest that the value premium should vary with investor sentiment, a hypothesis supported by our empirical findings. In the US, the value premium is about three ...
Added: June 27, 2026
Vasyunina M., Mikhail E. Kosov, Shmigol N. et al., Emerging Science Journal 2023 Vol. 7 No. 1 P. 207–227
Controlling is essential for public organizations to deliver optimal performance. However, the existing literature lacks sufficient knowledge to help organizations implement better strategies to enhance control. Therefore, this study examined the concept of control in the public sector, its impact on organizational efficiency, and a key focus on implementation. This study adopted a mixed approach ...
Added: September 29, 2025
Особенности применения федерального стандарта бухгалтерского учета государственных финансов «Аренда»
Городилов М. А., Черткова А. В., В кн.: Развитие учетно-аналитической и контрольной системы в условиях глобализации экономических процессов: сборник научных статейВып. 12.: Пермь: Пермский государственный национальный исследовательский университет, 2021. С. 144–152.
The reform of accounting and reporting in the Russian public sector
is taking place through the introduction of federal public finance accounting
standards. Based on the provisions of the International Public Sector
Accounting Standards, federal standards have made significant changes
in accounting and reporting in accordance with international standards. At
the same time, the practice of using the implemented standards ...
Added: January 31, 2024
Черткова А. В., Теория и практика общественного развития 2022 № 5 С. 46–50
The author discusses the vector of reforming accounting and reporting in the state-financed organisations,
including the higher education sector in Russia. The state policy in the field of standardization of the
public sector is mainly considered. Changes in the accounting and reporting of Russian higher education institutions
related to the introduction of federal public finance accounting standards (FSBUGF) ...
Added: January 31, 2024
Черткова А. В., Финансы и кредит 2022 Т. 28 № 3(819) С. 557–571
Subject. This article explores the issues of reforming accounting and reporting in the public sector of Russia, statutory regulation, and systematization of current rules.
Objectives. The article aims to develop an up-to-date system of statutory regulation of accounting and reporting in the public sector of Russia.
Methods. For the study, I used a comparative analysis.
Results. Based on ...
Added: January 30, 2024
Agamirova M., Журнал институциональных исследований 2023 Т. 15 № 1 С. 89–99
The article discusses the possible negative effects of the implementation of the market motivation methods in the public sector and management systems of state corporations. In particular, we focus on the introduction of performance assessments of civil servants which are based on a number of quantitative indicators. There is a belief that high-powered incentives can ...
Added: July 24, 2023