Headings of the journal
"Economics and Management"

Annotation: The article presents the results of a comparative analysis of the implementation of one of the basic concepts of accounting: the principle of continuity in national and international financial reporting standards. Compilation of Russian statements on a different basis if the company does not meet the requirement of continuity of operations, and disclosures in the consolidated financial statements of significant uncertainty further opportunities for the company to continue its activities will contribute to the convergence of international and national accounting systems and improve the quality of accounting information. The results of the analysis can be used in the process of developing and implementing a national Conceptual framework for financial reporting and Federal standards

Annotation: The article shows the relationship of logistics for foreign economic activity of enterprises of Russia in all its functional areas with the development of the customs legislation of Russia and the Customs Union, the world customs organization

Annotation: The article considers the impact of the processes of international economic space on the activities of credit institutions of the Russian Federation with regard to the functioning of the internal control system. It has been shown that changes in the standards world-class greatly affect the work of the domestic banking sector. The possible measures to address the critical issues of risk management and the control functions at the present stage in an unstable geopolitical situation, economic slowdown and the sanctions and restrictions

Annotation: In article the typology of persons and feature of formation of innovative behavior for various types is considered, possibility of diagnostics and detection of innovation in the personality and estimates of innovative potential by means of tools of socionics is described, importance of sotsionichesky model for creation of innovative teams is defined

Annotation: The subject of this article is a system of economic relations in the creation and development of a self-learning organization as a specific form of innovative economic structures in the modern knowledge economy. Analytical tasks article are: actualization of competition in intra-cognitive relations; identifying the nature and analysis of qualitative properties of the phenomenon of corporate self-learning; analysis of the main forms of self-learning organizations with the leading role of universities; analysis of the specific creation of self- learning organizations in the domestic economy. Scientific novelty of the article is to determine the essence and characteristics of classification criteria and qualitative properties of the self-earning organizations; in the justification of the key role of universities as the main «attractors» in the creation and development of self- learning organizations in the modern economy