Journal headings
"Legal sciences"

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: The period between the February bourgeois and October socialist revolutions was important, in many respects fateful for our country. It is constantly in the field of view of domestic scholars. One of the central issues here is in the problems of the form of government in this short period of time. Precisely this issue will be the focus of this article. The article describes the main activities that were carried out in February – October 1917. This is primarily the creation of new government bodies, and above all the Provisional Government, which was en- dowed with the functions of legislative and executive state power; activities in preparation for the convocation of the Constituent Assembly, which was given the leading role in determining the form of government in Russia. The characteristics of the actively conducted powerful reform in the field of local public administration and self-government are presented. The analysis made it possible to conclude that the established form of government in Russia in the period February – October 1917 should be characterized as an undeveloped republic, semi-republic, or in the spirit of the terminology of that time as a “pre-republic.” In favor of the republic is evidenced by the course taken to create a popular representation, carry out zemstvo reform, and activities to prepare a new constitution for Russia. At the same time, the form of government in Russia in February – October 1917 is most successfully characterized as to a certain extent temporary, incomplete, transitional. Three main scientific methods were used during the work on this article: dogmatic, historical, comparative.

Annotation: The purpose of the study is to examine the legal flaws that have appeared in the activities of judicial authorities, including those caused by decisions of the Constitutional Court of the Russian Federation. The study is based on the provisions of the Constitution of the Russian Federation, which do not provide for the possibility of using judicial practice (judicial precedent) to justify decisions in specific cases, as well as the decision of the highest judicial body for constitutional control in the Russian Federation, on the one hand determining that the interpre- tation of law may be carried out only by law and on the other hand instructing the legislator to make changes to procedural codes, enabling, together with normative legal acts, to consider acts “containing clarifications of the legislation and possessing normative properties”. As a conclusion, proposals are formulated to correct the identified defects, allowing the court proceedings to return to the constitutional norms, for which the necessary amendments, including to the procedural codes of the Russian Federation, are proposed. 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: It is noted that the possibility of canceling acts of public bodies in the order of self-control contradicts the prin- ciple of irrevocability of acts of public authority, justified in civil science. The criteria developed by the highest courts are highlighted, on the basis of which the act of cancellation may be invalidated. The inconsistency of judicial practice on the application of these criteria is demonstrated. It is justified that the legal consequences in the form of influence on civil legal relations are not the only consequences for participants in civil circula- tion, the presence of which should become the basis for invalidating the act of cancellation. According to the authors, currently there is a forming of judicial practice on the application of criteria for the abolition of acts in the order of self-control. Unfortunately, there are no doctrinally developed criteria for the permissibility of such a repeal; nor is there one in law. Based on the results of the study conducted by the authors, it is concluded that it is necessary to legislatively consolidate the criteria that would act as boundaries for the implementation of the right of public bodies to cancel their own acts in self-control. In the text of the article, the Russian Federation is abbreviated as RF.