Headings of the journal
"Economics and Management"

Annotation: The article shows the influence of the specifics of the regional economy on the features of the social sphere of the Yamal-Nenets autonomous district through such indicators as unemployment, welfare, income distribution between households. The evaluation of the regional government policy on the development of the strategy of socio-economic development of the region. It is proposed to Supplement the policy of diversification of the regional economy with measures aimed at a gradual transition to a new economic structure that allows adapting to a rapidly changing market.

Annotation: In the area of accounting regulation, there is a tendency for Russian accounting standards to converge with international financial reporting standards. The main provision, taken from the concept of international standards, is a reflection of the current value of the articles of accounting (financial) statements. One such provision is the creation of provision in the accounting, in order to reflect reliable data in the reporting, thereby increasing the informativeness of accounting users. The article discusses the features of the creation of provision for unused vacation in the company. The types of vacation, depending on the activities of the companies, influence on the provision of vacation. Their influence on the formation of the provision for unused vacation is considered in the article. The author has identified the factors that affect the risk of material misstatement of the formed provision for unused vacation for the preparation of accounting (financial) statements of the audited entity. The list of factors given in article promotes carrying out qualitative carrying out analytical procedures. Audit procedures have been proposed to verify provision for unused vacation. The article offers models of working documents for the auditor to determine the possibility of distortion of the articles of accounting (financial) statements.

Annotation: This article analyzes the possibilities of using MS Excel financial functions when reporting under IFRS. The article considers the possibility to use the features of MS Excel for financial lease accounting and financial tools in your organization, how to use functions for calculations.

Annotation: The issue of analyzing the security of regional budgets in the Russian Federation is not determined solely by income-expenditure parameters. An important role is played by aspects of balance, which consist in covering the arising budget deficit by sources of its financing, reducing the amount of accumulated government debt obligations, as well as finding solutions to existing problems in order to equalize the budget security of the subjects of the Russian Federation. In this regard, the aim of the work is to study the achieved values related with the management of public debt by the subjects of the Russian Federation, to determine the budget sustainability of the regions. The relevance of the studied subject of research is high due to a significant systemic increase in regional debt over the past years, which has a negative effect on the economy, distorting the budget process and jeopardizing the satisfaction of primary needs in the timely conduct of social expenditures. Among the research methods used are logical, analysis and synthesis, comparison, tabular and graphical methods for visualizing results, as well as specialized statistical methods – grouping and research of trends of time series. The result of the work was the formation of proposals to improve the financial stability of the regions and curb the increase in the level of their debt obligations.

Annotation: The Islamic Republic of Afghanistan is one of the coastal states of the largest transboundary Central Asian river Amu Darya. From here she starts her run, forming a border with Uzbekistan, Turkmenistan and Tajikistan. Almost 14% of the catchment area of the Aral Sea (1,771.5 thousand km2) is in Afghanistan (246 km2), home to about 20% of the country’s population. In the conditions of still regional instability, the tasks set by Afghanistan for the exploitation of water resources should be implemented using the water potential of the Amu Darya River, which in turn is used by Tajikistan, Uzbekistan and Turkmenistan. Over the past 30 years, Afghanistan’s interests in the water sector have been ignored. Because of the military conflict, Afghanistan is not involved in transboundary water management agreements, although it is their potential participant. With the stabilization of the domestic political situation in Afghanistan, the main economic development will be aimed at ensuring food security through the growth of irrigated agricultural land, which in turn will increase the amount of water already used by the already over-exploited Amu Darya runoff. This will entail a decrease in the water supply in Central Asia, which will become a worrying sign and will have serious consequences for Afghanistan’s interstate relations with the Central Asian states. The joint use of the waters of Afghan rivers entering the territory of neighboring Central Asian states will in the future become one of the most complex problems of interstate and, above all, economic relations.