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Consolidated financial reporting is an important source of information for strategic decision making. Not all stakeholders have access to company's internal data. Analytical procedures allow stakeholders to make a calculation from key indicators and give an adequate assessment of the company. This article is devoted to the development of an universal method of rapid assessment of company's consolidated financial reporting, depended on the interests of stakeholders.The authors have developed algorithms for rapid as...

Commuter rail transport in Russia has been assigned the lead socio-economic role in meeting the mobility needs of local population. The social significance of rail transport lies in its demand among those citizens who have the right for preferential travel, as well as among people with low incomes. Regional authorities set up the cost of travel for such society groups below actual cost. Losses in the income of the carrier are compensated by providing subsidies from the budgets. The mechanism for delivering budget-...

Economic security is largely determined by the quality of the integrated reporting's assessment. The article is devoted to the research of the adaptation of authorial analyzing methods the impact of capitals state changes and stakeholders' economic behavior on the change in the companyВ’s created value to ensure the economic security. The study is based on the value maximization concept of the firm, which is created when interacting with stakeholders by accumulating and transforming their resources. The paper prop...

Commuter rail transport in Russia plays a leading socio-economic role. Passenger traffic by rail in some regions reaches 90%. Practically there is no alternative to this type of transport in many regions. Commuter rail transport is in demand among citizens who have the right for preferential travel, as well as among people with low incomes. Regional authorities determine the cost of travel for such society groups below the actual cost, and the loss of income of the carrier is compensated by providing subsidies fro...

Integrated reporting is a modern form of self-presentation of a company's strategy to all interested parties. This is not a mix of financial and non-financial reporting (sustainability report, social or environmental report). Financial and non-financial instruments of sustainable development can prevent the negative impact of any objective or subjective factors, develop and successfully implement measures that ensure the economic and social security of business. In modern conditions, the implementation of the prin...

The problems of minimizing tax risks when Russian companies paid income to foreign organizations were constantly in the focus of attention of economists and practitioners. The number of publications of both foreign and Russian researchers in this field has a steady upward trend. This is due to the observed increase in the number of foreign organizations receiving income from sources located on the territory of Russia, as well as the expansion of the range of controversial issues arising in the current conditions f...

Currently, suburban passenger transportation in Russia has a leading socio-economic role in satisfying the citizensВ’ requirement for displacement. The social significance of railway transport is primarily in its demand among the population with low income. Russian Federation regions establish the passenger-fare for selected groups of the population below the actual cost, so as not to reduce passenger traffic. Meanwhile, regional governments need to compensate for the loss of carrier's income which appears as a re...

The country's public debt – a multifaceted characteristic of the economic situation of the country. The statistics of public debt of the Russian Federation for 10 years was reviewed in the article. The study identified several reasons to doubt the validity of the magnitude of the debt burden for the Russian economy. It was concluded that in current Russian conditions a peak of decision-making on the debt had been reached. Over the past four years the debt has increased 2.3 times, while the state guarantees incre...