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The modern trends in the socio-economic life, educational and research spheres lead to the increased attention of universities to the more effective management of available resources, as well as high-quality and relevant disclosure of information in their public reporting to the interested parties. Under the circumstances, the intellectual capital (IC) components become key objects in the management accounting systems, and the IC report may become one of the main engines to achieve the transparent information which can raise the interest of stakeholders. The analysis of this practice clarified the discussion points and helped to develop conceptual guidelines for the preparation of the IC report for Russian universities. There have been used the following methods to solve the problem, such as quantitative-systematic analysis, semantic grouping of results and logical relationships. The developed methodology for analyzing the report on IC universities has a certain practical importance. Such methodology also includes methods of financial and management analysis. The formulated recommendations are intended for a wide range of stakeholders, the leadership of the Russian Ministry of Education and Science and higher education institutions.

Subject. This article discusses the issues of the relevant reflection of intellectual capital, as a relatively new category in the management system of higher education institutions, in the KPI system. Objectives. The article aims to systematize and assess the completeness and relevance of information on intellectual capital in the KPI performance indicator system of the Financial University under the Government of the Russian Federation. Methods. For the study, we used the methods of quantitative and systematic analysis, grouping and generalization of data, a systems approach, the composition of logical relationships, and the formulation of critical comments and conclusions. Results. Based on the analysis of the indicators of the leading Russian university regarding the full disclosure of information about intellectual capital in the published strategic reporting, taking into account foreign experience in the formation of KPI of intellectual capital by European universities and general indicators developed by the international organization World Intellectual Capital Initiative (WICI), the article reveals WICI indicators describing the state of client capital objects that can be adapted to the specifics of scientific and educational activities and included in the KPI of the Financial University. Conclusions. Indicators characterizing the state and development of human and structural capital were found in the reporting of foreign universities. They are not reflected in the Development Programme of the Financial University and are of interest for further improving the system of performance indicators of the University.

Subject. This article discusses the presentation of transparent IFRS reporting that details the COVID-19 pandemic impact on all areas of the company's activities. Objectives. The article aims to structure, systematize, and evaluate the quality of information on the COVID-19 pandemic impact on the performance of Russian companies presented their IFRS reporting in 2020. Methods. For the study, we used the methods of content analysis, quantitative and systematic analysis, and grouping. Results. The article consists of two parts: theoretical and empirical ones. The theoretical part substantiates the need to disclose the COVID-19 pandemic impact on companies, and it defines the areas of such disclosures. The empirical part assesses the quality of disclosure in the Interim IFRS reporting of fifty domestic public companies of twelve business types. Conclusions. All the companies studied have in one way or other disclosed data on the pandemic impact on their performance and/or financial situation in the Financial Reporting Notes, but overall the quality of such disclosures should be considered poor. However, not all of the companies sampled were affected by the pandemic. In their IFRS reporting, some of them reflected the positive impact of COVID?19 on the development of online commerce and as a result, on the increase in sales.