In the conditions of transition to international financial reporting standards (hereinafter – IFRS), the issues of developing a methodology for analyzing of the Russian consolidated financial statements, prepared in accordance with the requirements of the international format, are of particular relevance. In order to develop a methodology for analyzing of consolidated financial statements, the authors developed key indicators RIC of integrated business, based on the application of institutional analysis, as well as the coefficient method of relative indicators. The key RIC indicators, presented in the article, are intended to perform express analysis of consolidated financial statements, since they will provide a basic picture of the financial situation of a group through a series of simple calculations. The research results can be used in the transformation of statements, as well as in the construction of consolidated financial statements, generated in Russia in accordance with the IFRS requirements

The article examines the latest changes in RSA 18/02 "Accounting for corporate income tax payments", adopted by order of the Ministry of Finance of the Russian Federation. The new version of the Regulation comes into effect since January 01, 2020. As a result of the study, the authors revealed a convergence of Russian standards for determining temporary differences and deferred taxes, and at the same time indicated differences that still remained, and also assessed the existing differences. The authors considered it appropriate to systematize new principles for calculating deferred income taxes. For clarity, the definitions of current tax, net profit and other concepts, calculations of current tax and income tax expenses are presented in the form of formulas that can be easily compared with a previously existing methodology. The results of the study can be used when transforming financial statements, as well as in the construction of the consolidated financial statements generated in Russia in accordance with the requirements of IFRS, since the latest amendments in RSA 18/02 include the calculation of income tax for members of a consolidated group of taxpayers.

The article analyzes the interaction of healthcare with financial institutions of the Russian economy in the context of the spread of COVID-19 and identifies the main directions for overcoming the existing financial and social difficulties in the context of combating the pandemic. The key proposals include the following areas of transformation of the Russian economy, this is a rethinking of monetary policy in the social interests of society, as well as the maintenance of an active lifestyle and the development of outdoor sports. One of the main directions of the fight against the pandemic, the authors see in the convergence of the institutions of health and finance.

Ключевые слова: внеоборотные активы, оборотные активы, финансовый результат, финансовые активы, нефинансовые активы Аннотация Предмет. Статья посвящена трансформации и определению ролевой значимости представительства групповых интересов в системе управления социальноэкономическими процессами региона. Цели. Обосновать механизмы, методы и каналы влияния функционального представительства групп интересов на систему управления социальноэкономическими процессами региона. Методология. Использованы диалектико-исторический подход, а также синхронносравнительный, системный и структурно-функциональный виды анализа. Результаты. Определена зависимость результатов управления социальноэкономическими процессами в регионе и стратегии устойчивого экономического развития от степени осознанного участия, социальной активности населения и наличия соответствующих институтов функционального представительства групповых интересов, транспарентных механизмов управления территорией. Выводы. Сделан вывод о том, что институты функционального представительства групповых интересов, являясь неотъемлемой составляющей гражданского общества и одним из важных механизмов его функционирования и развития, играют возрастающую роль в управлении социально-экономическими процессами.

The article studies elements and items of finance accounting adopted by concepts of finance accounting in public sector for ISFA and Russian conceptual foundations of public sector organizations. In researching ISFA concepts of public sector and Russian state sector the author pointed out to certain differences of the conceptual level. If we compare lists of elements and items of finance accounting it is obvious that Russian concepts of state sector include components providing complete accounting of net finance standing of business entity due to inclusion of sources of entity financing. At the same time in the process of research the author found discrepancies and shortcomings dealing with the structure and composition of Russian concepts of state sector. The practical value of the research is connected with working-out of grounded proposals aiming at further development of federal standards of accounting in state sector of the Russian Federation.