Given the pace of development of the digital economy, companies' operations with crypto assets are an objective inevitability for most states. At the same time, national jurisdictions no longer have the opportunity to ignore the fact of business working with crypto assets. Meanwhile, without consensus in the consistent resolution of financial, tax, and other cross-country relations, operations with crypto assets can belong to the underground economy sphere to a large extent. In this regard, the issues of regulating macroeconomic factors when reflecting crypto assets in the structure of the current classification, the procedure for their fair valuation, taking into account the formation of classification and content construction in the financial statements of companies, are relevant. Another aspect is to conduct comprehensive analysis in order to consider scientific and practical approaches to the procedure of classification and evaluation of cryptographic assets in scientific research, professional judgments of major audit international organizations. In this regard, the study focuses on a practical analysis of the current accounting policies of companies operating with crypto assets, taking into account the position of the International Financial Reporting Interpretations Committee (IFRIC). Based on the results of the conducted research, the existing models of classification and evaluation of crypto assets are assessed, and the most problematic practical aspects of their application are highlighted. This made it possible to propose promising models for managing the value of crypto assets, containing the existing practices currently used by companies and their possible directions. It was concluded that the most promising way out of the conflict of interests of business and the current rules of International Financial Reporting Standards (IFRS) is to refine the existing standards, introduce rules of classification and evaluation of crypto assets. The authors also do not exclude that the best solution is to develop a new IFRS standard for the accounting of crypto assets.
The aim of the study was to determine the effectiveness of using a mobile learning platform for students’ entrepreneurial competence improvement. The platform was implemented by the Russian State Vocational Pedagogical University and the Financial University under the Government of the Russian Federation. It allowed users to publish assignments, exchange ideas, generate photo and video content, demonstrate creative developments, and receive feedback. The research process enrolled 70 experimental group students, 25 control group students, 2 instructors, and 2 administrators from the considered educational institutions, as well as 3 practitioners invited to review projects. As a result of this examination (Cronbach’s alpha ranged from 0.678 to 0.714), it was noted that 41.4% of all research participants rather agreed that the experiment goals were accomplished and noted personal progress in mastering entrepreneurial competences, whereas 53.4% agreed unequivocally that the experiment was fully successful. Analysis of entrepreneurial competences and deviations from repeated competence evaluations before and after the experiment revealed that the experimental group was marked with notable progress (F (1.32) = 42.26, p = 0.00, = 0.56). Average entrepreneurial competence assessment results for this group were slightly higher than those for control – they constituted 4.5 points against 4.0. Research findings are believed to be universal and interesting to educators and administrative staff of educational institutions or those involved in creating and conducting entrepreneurship training courses.
The article is devoted to review of authors’ model of project management while executing the strategy of sustainable regional development. The article analyses the essence of social partnership as a collaborative instrument between government, business and society, which influences on economic progress nowadays. It is concluded that improvement of relations between actors of cooperation depends on institutional framework formation as well as on effective methods of management. In this paper there is defined such a condition of economic development as technological progress, which results in resources accumulation in developed regions but intensifies the problem of regional socio-economic inequality. There is proposed and proved the model of cooperation between society and government during implementation the strategy of regional development taking into account the digitalization. Thus resistance of the strategy depends on dimension of project agreement. In this context it becomes important to include into the strategy such a factor as trust. It should be noted that in the article there are defined organization opportunities, which have to be applied during strategic planning of the project to secure sustainable competitive position of the region and business entities. There are also described the reasons for resisting of project management adoption.
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The article deals with the impact of instruments of state financial control on the management of state and municipal property. The subject of the research is methodological approaches to the classification of violations revealed during control and expert-analytical activities carried out by state, regional and municipal financial control bodies. The topic of the work is the influence of state financial control instruments on the assessment of the state and municipal property management effeciency and the prospects for their application. The aim of the work is to present the author’s position on the effectiveness of the application of methodological rules and norms during control and expert-analytical activities. As a result, the importance of the principle of independence as a separate category of activities of state and municipal financial control (audit) bodies was expanded in order to focus on its leading role. The theoretical and practical provisions in the field of state financial control over state (municipal) property were combined using the example of a new object of state financial control and audit; analyzed the classification of objects of control in terms of violations and shortcomings. As conclusions, positive opportunities and negative consequences of strict adherence to standards developed in this area, collected by the method of economic grouping, were predicted. The author has used the following research methods: substantiations of proposals in the field of state financial control in terms of assessing their impact on the state and municipal property management efficiency, a literary review of scientific methodological developments in terms of attracting, using and disposing of state and municipal property, a method of data classification with using statistical groupings
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