The paper deals with the issue of insufficient elaboration of methodological tools for the development of integrated reporting in Russian enterprises of the agro-industrial complex (hereinafter referred to as the AIC). Large businesses have branches that specialize in different types of activities, which forces the parent company to unify the methodology for composing integrated reporting. For implementation of this action, it is suggested to create a set of indicators for resource potential disclosure of integrated reporting capitals, which should be formed through certain types of accounting, the methods of maintaining which should be reflected in the corporate accounting policy. Reports of Russian companies of the agro-industrial complex were analyzed in the course of the research. As a consequence, groups of indicators were found revealing the resource potential of the integrated reporting capital. Considering the peculiarity of the studied type of reporting, which is a high level of data content due to the disclosure of financial and non-financial indicators in it, the structure of corporate accounting policy for the formation of integrated reporting is suggested. It offers data disclosing the types of accounting to create indicators of the resource potential of integrated reporting capitals.
named after P.A. Stolypin, Branch of the Russian Presidential Academy of National Economy and Public Administration state regulation of entrepreneurial aCtiVity: the ratio of direCt and indireCt methods The problems of improving state regulation of entrepreneurial activity are studied. The need to expand the stimulating effect on the activities of economic entities is justified.
I.A. Yemelyanova, Candidate of Sciences (Law), Docent of the Civil Law and Proceedings Department, Povolzhsky Institute of Management named after P.A. Stolypin, Branch of the Russian Presidential Academy of National Economy and Public Administration state regulation of insolVenCy (BankruptCy) of legal entities: ratio of priVate and puBliC interests The optimization of the ratio of public and private interests in the current legislation on the insolvency (bankruptcy) of legal entities is studied. Problems of legal regulation of insolvency (bankruptcy) of legal entities are analyzed. It is emphasized that an obligatory condition for the effectiveness of the insolvency law is the introduction of anticorruption amendments to it. Key words and word-combinations: insolvency (bankruptcy) of organizations, balance of private and public interests, bankruptcy proceedings, bankruptcy commissioner. И.А. Емельянова, кандидат юридических наук, доцент кафедры гражданского права и процесса Поволжского института управления имени П.А. Столыпина-филиала Российской академии народного хозяйства и государственной службы при Президенте РФ
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