As part of this study, the goal is set to assess the impact of sanctions imposed by the United States and the European Union on the economy and financial sector of Russia, to identify the effectiveness of the initial goals of these countries. To achieve the goal, the legal acts concerning the imposed sanctions of the USA and the European Union against Russia were first analyzed, a chronology of events was described, and sanctions were classified. Further, based on the data of the World Bank and the Federal State Statistics Service of the Russian Federation, the results of the sanction pressure on the Russian economy and financial sector were estimated. Then the results of this study were compared with the results obtained by other scholars. The paper concluded that the sanctions of the United States and the European Union did have an impact on the economy and financial sector of Russia, but this influence was not as significant as the leaders of these countries expected. In addition, the impact of the sanctions is gradually decreasing despite the introduction of new sanctions on various pretexts.

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The article discusses the possibility of creating information about the region in the form of regional reporting in terms of the corporate approach. It proves the hypothesis that it is possible to apply the concept of integrated accounting of the organization used up to now only in micro-economics to the accounting of the territory. Highlighting of common principles and methods of accounting and macroaccounting allows to substantiate their application in the application of the idea of integrated reporting to the reporting of the level of the region.

The article examines the passport of the municipality as a comprehensive source of data on various characteristics of the territory. The purpose of the article is to analyze the opportunities and problems of using the socio-economic passport of the municipality as a comprehensive source of information for different groups of users interested in the territory. The study of passports of municipalities of the Republic of Khakassia has been carried out. To source the information we used official websites of municipalities of the Republic of Khakassia and the database of municipalities of Rosstat. The data of passports of municipalities were compared with the data of official statistical information. We have analyzed the passports' indicators for their sufficiency to characterize the natural, industrial, financial, human, social and infrastructural capital of the territory. The conclusion is made that the existing system of passports of municipalities does not solve the problem of informing the interested users about the territory. It is proposed to develop a new approach to the formation of territorial reporting, based on the principles of integrated reporting.

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