Annotation: The article examines the legal regulation of accounting in the Russian Federation for the period 1991–2025. The author analyzes the key issues of aligning the domestic accounting system with International Financial Reporting Standards (IFRS). The study concludes that the current state of accounting legislation presents a unique institutional trap that hinders the development of effective legal regulation for domestic accounting and reporting. In the context of isolation, the Russian accounting system has not only failed to become a full- fledged part of the global system (IFRS), but has also significantly weakened its connection to the real needs of the national economy. As a result of the study, the author concludes that the unification of legal regulation of accounting and tax accounting in Russia according to the Chinese model is not realistic in full due to fundamental differences in goals and institutional environment. Meanwhile, the subject of scientific research should not be a direct transfer of the Chinese model, but the development of a hybrid Russian model of “managed convergence”, using digital technologies to reduce costs while maintaining conceptual independence of accounting for purposes other than fiscal. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: This article examines the concept of “conscience” as a moral-legal phenomenon in the context of Russian constitutionalism, where it acquires both juridical and profound cultural-philosophical significance. The authors emphasize the uniqueness of incorporating the term “conscience” into the legislation of the Russian Federation. Conscience is analyzed not only as a category of personal morality, but also as a principle serving as the foundation for civic engagement and moral choice of the individual in the public sphere. The study encompasses several levels of understanding conscience: legal, cultural, religious, and philosophical. The authors trace how conscience in the Russian legal tradition has been linked to the concepts of justice, mercy, moral feeling, and inner law. Significant attention is devoted to historical and religious sources, including Orthodox ethics, which influenced the formation of national legal consciousness. In this context, conscience is interpreted not as subjective opinion, but as a universal moral compass possessing a supra-personal nature. The legal dimension of conscience is examined within the context of Russian legislation-particularly in criminal procedural law and constitutional law as a whole. The authors challenge the narrowly liberal interpretation of conscience, emphasizing its religious-spiritual dimension. Conscience is viewed as a means of maintaining sustainable social development. In conclusion, an amendment to the Preamble of the Russian Constitution is proposed. Thus, the article offers an original perspective on conscience as a constitutional-legal value of key importance for establishing a humanistic legal order in Russia. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: The subject of a comprehensive analysis in the article is the multifaceted problem of agreeing with the beneficiary on the revocation and modification of an independent guarantee by the guarantor after its issuance (legal significance and procedure for giving consent, the nature and form of the beneficiary’s expression of will, etc.). The methodological basis of the study is made up of general theoretical (formal and dialectical logic) and specific scientific (legal- dogmatic, interpretation of legal norms, legal modeling, comparative legal) methods. As a result, the author, in particular, substantiates the theoretical acceptability and practical relevance of the constructs of revocation and modification of an independent guarantee; proves the rationality of adjusting the civil legislation in terms of giving the permit procedure the «status» of a basic one (taking into account which the beneficiary’s expression of will could be qualified as the consent of a third party to the transaction); recognizes the logic of not only subsequent, but also preliminary approval; indicates the inappropriateness of using the concept of the dependence of the form of the beneficiary’s expression of will on the form in which the independent guarantee is issued. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: Currently, in domestic housing legislation, the norms governing the short-term rental of residential premises require changes that will be based on the legal position of the Constitutional Court of the Russian Federation, delimiting short-term rental of residential premises and the provision of hotel services. Courts of general jurisdiction continue to issue decisions that prohibit citizens from providing their own housing in the short term, equating this activity with the provision of hotel services. The draft federal law regarding the settlement of short-term rental of residential premises does not eliminate the contradictions reflected in the Decree of the Constitutional Court of the Russian Federation of March 23, 2023 No. 9-P “In the case of checking the constitutionality of part 3 of article 17 of the Housing Code of the Russian Federation in connection with the complaint of citizen P.E. Bakhirev.” The authors determine the prospects for the further development of legislation in terms of regulating the provision of residential premises for temporary residence to third parties. In order to maintain a balance of interests among all property owners in an apartment building, along with other measures, it is proposed to create a list of criteria to determine whether the provision of housing constitutes short-term rental or hotel services. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: Artificial intelligence technologies are increasingly being used in the creation of intellectual property, which raises a number of new theoretical and practical issues in the field of Russian copyright law. This article explores the challenges of legal classification of works created using artificial intelligence systems, as well as the difficulties that arise in law enforcement practice when determining their legal regime. The purpose of this research is to identify gaps and contradictions in current civil legislation regarding the assessment of the role of humans and algorithms in the creative process. The methodology of this research is based on formal legal and systemic approaches, as well as elements of comparative legal analysis and the study of judicial practice. As a result, it is concluded that the key problem is not the lack of special norms, but the uncertainty of the criteria for legally significant human participation in the use of artificial intelligence. It is concluded that it is necessary to develop unified approaches to the qualification of such results in order to ensure uniform law enforcement and legal certainty. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: The article describes the specifics of protecting the preemptive rights of heirs. The study substantiates the specific nature of protecting this type of preemptive civil rights. The existence of the preemptive right of heirs as an independent subjective civil right is proven, which determines the ways, methods, and limits of its legal protection. The author defines the obligation corresponding to the heir’s preemptive right differently than in existing literature, which implies additional argumentation when defending the right. In writing this work, systemic analysis, methods of formal logic, comparative law, and synthesis of legal practice were used. The article shows the main ways and methods of protecting specific preferential rights of the heir, explores an approximate algorithm for proving these rights, and offers examples of argumentation of the legal position in court. Attention is paid to the validity of the decisions of the Supreme Court of the Russian Federation on certain controversial issues arising in the consideration of this category of cases. The conclusion is drawn that, in some cases, the position of the highest court should be brought into conformity with the law. The author substantiates the need for changes to the current legislation on notary services regarding granting the notary additional powers to establish trust management of inherited property, as well as to the legislation on business companies in situations where the inherited property includes shares in the authorized capital of a business company. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: The article examines the punishments and criminal measures applied to minors under the laws of foreign countries. Due to the rising rate of juvenile delinquency in the analyzed countries, governments have begun to focus on optimizing the sentencing and enforcement systems for young offenders. It is proposed to expand the courts’ powers in juvenile sentencing, to introduce new types of punishments that do not involve imprisonment but include certain restrictive measures, and to expand criminal law measures, including probation. Given this, imprisonment should be imposed on juvenile offenders only if they truly pose a danger to society or are resistant to correctional measures. The terms of such imprisonment must be specific, and their duration must be determined by the court, taking into account the personality of the offender and the nature of the crime committed. They must be placed in institutions for juvenile offenders, which prohibit the detention of adult criminals.

Annotation: The article analyzes quantitative and qualitative indicators of criminal violations of privacy, crimes punishable in accordance with Articles 137, 138 and 139 of the Criminal Code of the Russian Federation, based on statistical data from the GIAC of the Ministry of Internal Affairs of Russia and the Judicial Department of the Supreme Court of the Russian Federation for 2015–2024. The state, dynamics and structure of crime are assessed. It is noted that the crimes of this group are not widespread enough in investigative and judicial practice. The most important structural elements characterizing crime in the sphere of privacy are considered: crimes committed using information and telecommunication technologies, using official position, committed by previously convicted persons, as well as under the influence of alcohol. The factors contributing to the latency of crimes that are complex in nature and related to the type of criminal prosecution, the specifics of the mechanism of their commission, the level of digital literacy of citizens and the activities of law enforcement agencies to identify and suppress crimes are identified. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: The relevance of this article stems from the challenges arising in the legal regulation of artificial intelligence systems due to insufficient consideration of the risks associated with the use of this technology. The object of this study is the legal relationships arising in the regulation of artificial intelligence systems. The subject of this study is legal regulation models based on risk differentiation. The research methodology draws on classical methods of scientific analysis, general scientific, and specialized legal methods (formal legal, logical, and analytical), enabling the identification and resolution of issues related to the legal regulation of artificial intelligence systems using a risk-based approach. It is concluded that systems classified as high-risk are subject to more stringent control and monitoring, while low- and minimal-risk systems may meet less stringent requirements. All existing, developing and prospective artificial intelligence systems must comply with social security standards, while a horizontal model of legal regulation based on risk differentiation appears to be the most optimal. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: Industry is the production and material basis of the economic system, it has a high social significance and strategic orientation, and therefore, its forming and development requires comprehensive legal regulation and definition of its essence and key institutions, in particular, the concept of industry, the directions of industrial policy forma- tion, and the methodology of industrial production modernization. However, the mechanism of legal regulation of industry should be developed in accordance with constitutional provisions and principles. In this regard, based on the study of the evolution of the constitutional foundations and principles of building and developing the economy, using the example of the analysis of the Constitutions of the BSSR and the Republic of Belarus, starting with the Constitution of the BSSR in 1937, the article examines certain areas of constitutional and legal impact on the state and transformation of the institute of industry in relation to global processes taking place in the socio-economic sphere of relations over several historical periods. The necessity of supplementing the sectoral legislation regulating public relations in the field of industry is substantiated.

Annotation: This article is devoted to the analysis of abuse of law in the context of alimony relations. Despite the fact that the legal norms governing alimony obligations are aimed at protecting the interests of the most vulnerable seg- ments of society – minor children and disabled people in need of assistance, there are cases when participants in alimony legal relations use these norms for personal, selfish interests. Such abuse is a serious problem that negatively affects the interests of all parties involved in the alimony relationship, and above all, the well-being of the child. In order to identify the causes of abuse of the right in the field of alimony obligations, an analysis of the most common types of offenses arising in this area was carried out, which are confirmed by cases from judicial practice. A number of recommendations were formulated to improve the mechanisms for countering abuse of rights in the field of alimony relations. In particular, it is proposed to strengthen control over the targeted use of alimony payments by introducing mandatory reporting of the parent receiving child support on the expenditure of the funds received. It is also necessary to expand activities aimed at educating citizens of social responsibility and respect for the law. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: The article discusses the key aspects of the mechanism for securing creditors’ claims and protecting the debtor’s interests in insolvency (bankruptcy) cases. Law enforcement practice and doctrine ambiguously interpret the ap- plication of interim measures in insolvency cases. Interim measures, on the one hand, are designed to guarantee the safety of the debtor’s property and prevent its alienation, which serves the interests of creditors. On the other hand, the unjustified application of interim measures may paralyze the debtor’s activities, affect his interests, make it difficult to conduct bankruptcy proceedings and, as a result, reduce the chances of satisfying creditors’ claims. The analysis of law enforcement practice and doctrine regarding problematic issues of interim measures in in- solvency (bankruptcy) cases is carried out. The role of interim measures in protecting the rights of creditors and debtors is analyzed, as well as their impact on the effectiveness of bankruptcy procedures, and two approaches to proving the grounds for applying interim measures are considered. Special attention is paid to the balance of interests of the parties and possible ways to achieve it. In the text of the article, the Russian Federation is abbreviated as RF.