Semiconductor quantum dots and nanoparticles composed of metals, lipids or polymers have emerged with promising applications for early detection and therapy of cancer. Quantum dots with unique optical properties are commonly composed of cadmium contained semiconductors. Cadmium is potentially hazardous, and toxicity of such quantum dots to living cells, and humans, is not yet systematically investigated. Therefore, search for less toxic materials with similar targeting and optical properties is of further interest. Whereas, the investigation of luminescence nanoparticles as light sources for cancer therapy is very interesting. Despite advances in neurosurgery and radiotherapy the prognosis for patients with malignant gliomas has changed little for the last decades. Cancer treatment requires high accuracy in delivering ionizing radiation to reduce toxicity to surrounding tissues. Recently some research has been focused in developing photosensitizing quantum dots for production of radicals upon absorption of visible light. In spite of the fact that visible light is safe, this approach is suitable to treat only superficial tumours. Ionizing radiation (X-rays and gamma rays) penetrate much deeper thus offering a big advantage in treating patients with tumours in internal organs. Such concept of using quantum dots and nanoparticles to yield electrons and radicals in photodynamic and radiation therapies as well their combination is reviewed in this article.

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It is within the field of the accountant's professional substantial judgment application to determine whether the investor controls an investee. The research based on 237 consolidated financial statements in accordance with IFRS of Russian and European companies was aimed at revealing and comparing the impact of accountant's judgement on determination of the scope of consolidation. As a result, it has been found out that a considerable proportion of both Russian (40.0%) and European (43.93%) companies are governed by the judgement in determination of the control over an investee. IFRS 10 "Consolidated Financial Statements" contains principles of determination the existence of control de facto. Yet, the concept of "de facto" control can be interpreted by different accountants in various ways. The range of an accountant's interpretation of control is influenced (i.e. may "expand" or "taper") by companies's size and industry, local laws and other circumstances. Furthermore, this paper reveals factors owing to which the companies were entitled with the right to control the investee in accordance with "de facto" control in the absence of "de jure" control; also factors of the absence of "de facto" control with the majority voting rights in the subsidiary (in the presence of "de jure" control).

The paper serves as a continuation of a previously conducted research in the area of consolidated financial statements. The research focuses on two aspects: the concept of "control" and accountant's judgement. The authors' analysis focuses on the impact of the transition from the previous standard texts to an amended (improved) wording of the standard in the absence of changes to the original (formulated as the basis) concept by the example of transition from IAS 27 to IFRS 10. The research was carried out and based on a dynamic quantitative and qualitative analysis of 250 consolidated financial statements in accordance with IFRS for 2015 and 2012. The paper presents the results of the confirmation of hypothesis regarding the substantial influence of the judgement on determining the scope of consolidation within the concept of "de facto" control: 41.54% of Russian companies declared their application of the judgment in determining the scope of consolidation in consolidated financial statements for 2015 (37.50% in consolidated financial statements for 2012, respectively). The paper also reveals factors which have had the greatest impact on accountant's decision-making regarding to the forming the scope of consolidation (the scale and an industry of the company).

The study deals with the viability of replacement of the impairment only approach in goodwill accounting with the combination of amortization and testing for impairment, the idea of which is being proposed in recent years. It is hypothesized that the method of writing off goodwill acquired affects insignificantly the most studied indicators of company performance. A logical analysis of the strengths and weaknesses of each of these methods was carried out. The amounts of write-downs of the recognized goodwill of TNCs are recalculated based on the assumption that, instead of actually recognized impairment, the company has amortized the acquired goodwill. A data correlation analysis of the net profit margin, capital and assets prior and after the recalculation has been made. The possible consequences of the implementation of a combination of such methods of the acquired goodwill writing down may appear as a failure to achieve the advantages inherent to each of the integrated methods, also the complicacy, cost increase and additional subjectivity of the accounts.

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Purpose-The purpose of this research is to study the practice of dissemination of IFRS in Russia, and to disclose the quantitative characteristics of their use. Findings-The paper reveals the dynamics of the involvement of Russian largest companies by sales revenues for the period 2005-2017 in the practice of drawing up financial reporting using IFRS. Also their industry affiliation was analyzed. The changes in the reasons that led to the described practice were studied. And these reasons were identified by comparing the results of the survey of more than 300 companies. Originality/value. The originality of this research is determined by the data presentation on the application of IFRS by the largest Russian companies by sales revenues, the total revenue of which in 2017 is 77.26% of Russian GDP, and the fact that despite the current legislative requirement for the drawing up the financial reporting using IFRS by certain groups of companies, such as banks, funds, insurance companies, the key role for the IFRS application belongs not to a legislator, but to the owners of companies.