No abstract

The relevance of the study is determined by the need to develop and implement effective tools for analysing the probability of financial risks that may potentially arise in the operation of the financial and economic security management system of an enterprise, regardless of its particular affiliation to any economic sphere. The purpose of this study is to assess the theoretical prerequisites for creating an effective system for analysing financial risks in the operation of the financial and economic security management system of an enterprise at any stage of its operation and to analyse the probability of practical implementation of such a system. The leading approach in this scientific study is a combination of methods of system analysis of the activity of management systems for the economic and financial security of the enterprise, with an analytical study of the analysis of financial risks arising during the operation of this enterprise. In the course of the study, scientific confirmation was obtained regarding the fact that there is a clear, structural relationship between the analysis of the level of financial risks in the enterprise's activities and the functioning of its financial and economic security management system, which suggests that a high-quality and timely analysis of financial risks is essential for various aspects of the security of the enterprise in general. The results obtained in the course of this study are of great practical importance for employees of the economic and financial systems of enterprises of various forms of ownership and activities that solve the problems of developing effective methods for protecting the economic activities of organisations in the conditions of instability of the current economic situation on world markets and real threats of increasing financial losses of enterprises in this regard.

Б а с р е д а к т о р ы х.ғ.д., проф., ҚР ҰҒА академигі М.Ж. Жұрынов Р е д а к ц и я а л қ а с ы: Абиев Р.Ш. проф. (Ресей) Абишев М.Е. проф., корр.-мүшесі (Қазақстан) Аврамов К.В. проф. (Украина) Аппель Юрген проф. (Германия) Баймуқанов Д.А. проф., корр.-мүшесі (Қазақстан) Байтулин И.О. проф., академик (Қазақстан) Банас Иозеф проф. (Польша) Берсимбаев Р.И. проф., академик (Қазақстан) Велесько С. проф. (Германия) Велихов Е.П. проф., РҒА академигі (Ресей) Гашимзаде Ф. проф., академик (Әзірбайжан) Гончарук В.В. проф., академик (Украина) Давлетов А.Е. проф., корр.-мүшесі (Қазақстан) Джрбашян Р.Т. проф., академик (Армения) Қалимолдаев М.Н. проф., академик (Қазақстан), бас ред. орынбасары Лаверов Н.П. проф., академик РАН (Россия) Лупашку Ф. проф., корр.-мүшесі (Молдова) Мохд Хасан Селамат проф. (Малайзия) Мырхалықов Ж.У. проф., академик (Қазақстан) Новак Изабелла проф. (Польша) Огарь Н.П. проф., корр.-мүшесі (Қазақстан) Полещук О.Х. проф. (Ресей) Поняев А.И. проф. (Ресей) Сагиян А.С. проф., академик (Армения) Сатубалдин С.С. проф., академик (Қазақстан) Таткеева Г.Г. проф., корр.-мүшесі (Қазақстан) Умбетаев И. проф., академик (Қазақстан) Хрипунов Г.С. проф. (Украина) Юлдашбаев Ю.А. проф., РҒА академигі (Ресей) Якубова М.М. проф., академик (Тәжікстан) «Қазақстан Республикасы Ұлттық ғылым академиясының Хабаршысы».

In this paper, the author’s position is explained on how an entity should prepare its IFRS financial statements and what challenges entities in Russia face due to the transition to IFRS. It focuses on the theoretical, methodological, practical issues of IFRS reporting. Its objective is to theoretically substantiate the IFRS regulations on the preparation of financial statements and the inclusion of analytical financial information in the IFRS reporting process. This objective is met by solving the following tasks: justify the benefits of IFRS reporting for an entity; define the reasons why Russian companies should prepare their financial statements in accordance with IFRS. By summarizing the opinions of various authors, an integrated organizational and methodological approach for the transition to IFRS has been developed to enhance the company’s efficiency and reduce its costs. The quality of reporting is the same in both systems of standards (RAS and IFRS). However, there are differences in the purpose of reporting and the basic principles enshrined in the normative. Thus, IFRS reporting is more focused on investors and their interests, it objectively reflects information on the financial condition of the company and plays a significant role in making economic decisions, while RAS reporting is more focused on regulatory authorities and plays a supporting role in making decisions by owners and investors. This leads to further differences in the reporting structure, content and format of accounting standards. In addition to the above, it is necessary to identify any problems that may impede the project, any dysfunctions and inconsistencies, the reasons for the insufficiently fast transfer of information, and all previous information should be used to identify priority processes [6,18]. Any revealed contradictions and inconsistencies form the basis for finding the ways for their effective resolution on a company-wide basis. It is necessary to determine the efficient time frame for the implementation of the transition plan, which should be spread over the relevant stages of work. At the next stage, i.e. the organizational design stage, the technology, standards, procedures, systems, and types of control to be used in the transition process should be defined. The purpose of this stage is to determine the technical characteristics of the transition process. In parallel to the social design stage, models for the interaction of social and technical elements are developed, preliminary plans for development systems and procedures, software and services are drawn up. Character references for the company’s employees should be compiled in order to assess their qualifications, the degree of interest in the changes and their role in the new company structure. Professional knowledge and skills of employees should be assessed and verified for compliance with the basic requirements set for each position and level. Information on any retraining necessary to meet such requirements can be used to develop a training program and topic-specific advanced training in special courses. Most managers are well aware that artificial intelligence (AI) can change almost all aspects of doing business. Thanks to this technology, by 2030 the world economy can grow by 15.7 trillion US dollars. However, many company executives do not know how to implement AI, and not just as part of individual pilot projects, but throughout the organization, where this can give the maximum effect. The question of “how?” Causes difficulties in introducing any new technology, and artificial intelligence is no exception. How do you develop an AI strategy? How do you find specialists in this field or train your current employees? What do you do with data so that it can be used for AI tasks? How do you ensure the reliability and security of AI? The matter is complicated by the fact that different companies often answer these questions in different ways, and the surrounding conditions are constantly changing. But you can’t wait until everything settles down. The introduction of artificial intelligence, which so far has been jerky, will accelerate in 2019.

The paper analyzes 3 clusters that differ in the growth rate of Covid-19 from the point of view of the socio-economic structure of the regions of the Russian Federation. In addition, the database also contains clinical indicators characterizing morbidity in the regions, indicators of nosocomial infection, investment parameters and the state of the transport system. Cluster analysis methods was carried out to identify the relationship between socio-economic characteristics of regions. The first cluster is more densely populated, and the regions assigned to the second cluster are removed from each other. Perhaps for this reason, the indicators of the transport system turned out to be less important than socio-economic ones for the spread of infection. The analysis was carried out using machine learning methods based on original methods of optimally reliable partitions and statistically weighted syndromes. The results of comparing the dynamics of Covid-19 spread in clusters 1 and 3, 2 and 3 strongly indicate the importance of studying traffic flows, especially in cities with high population density. The mathematical methods used are an effective tool for the purposes of not only epidemiological analysis, but also for a systematic analysis of the functioning of the socio-economic activity of the population of interacting regions, as well as the role of transport in this process.