The problem of adequate assessment of foreign language proficiency has always been in the focus of investigations dedicated to modern methods and technologies of teaching foreign languages. Recently, more attention has been paid to using alternative assessment methods generated by the teachers of foreign languages themselves and offering the system of multi-directional prolonged criteria based assessment of foreign language competences. It is argued that alternative assessment techniques better correspond to the teaching technologies used by individual teachers, stimulate brain activities, develop creative and logical thinking. This article considers and analyzes one of the models of authentic assessment which is becoming more and more popular – forming an educational portfolio. Examples of this authentic assessment model practical application in teaching business English to the students studying for a Bachelor’s degree in tourism and in teaching English for specific purposes to the students studying for a master’s degree in jewelry are provided and summarised.

The article considers the advantages of including estimates in the consolidated financial statements. The authors include the risk premium, the inflation rate, and the company's credit position to the estimated indicators. These indicators play an important role in the overall assessment of the company's investment attractiveness in the context of the digitalization of the economy and the use of cryptocurrency. The risk premium provides certain guarantees of profit for investors, regardless of the yield of securities. It is expected that the higher the yield of the security and, accordingly, the level of danger, the greater the risk premium can be received by the investor. The inflation rate allows to adjust the value of the company's assets at the current moment. The assessment of credit position allows to understand how the discount rate and the cost of liabilities will change. The use of these indicators will allow to evaluate the current value of the company's assets, the level of its solvency and present the final indicators in the consolidated financial statements.

The development of modern Russian education in the context of its digitalization actualizes issues related to the presentation and use of existing educational resources in a new digitalized form, as well as to the search for new resources and models, methods, forms and means of teaching that contribute to the effectiveness and efficiency of the educational process in school and university, but in the new conditions of the formation of a digital society. At the same time, the issues of virtualization of the educational process are of particular importance due to the use of virtual reality tools and technologies in teaching various subjects. In this context, the genesis of the concept of “virtual reality” plays a special role in the search for answers to these questions, since in the search for something new it is very important to rely on an understanding of how the concept itself developed, and not only from the standpoint of philosophy and general methodological aspects, but also from technological, in particular, from the standpoint of the development of virtualization tools and technologies based on the achievements of physics, informatics and other sciences. Of particular importance for pedagogy in this context is the description of the experience of using “virtual reality” and tools of virtualization of the educational process at different levels of education, since it is genesis and empiricism that allow in the future to determine new trends in virtualization of the educational process, and to deal with the negative consequences of virtualization in the context development, for example, cyberspace, with the help of achievements and special methods of psychological and pedagogical science.

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