The article deals with the impact of the Covid19 pandemic on accounting and financial reporting in terms of the presentation of certain items in the income statement, the assessment of accounting judgments, key sources of uncertainty, and business continuity assumptions. The research focuses on the features of amendments, algorithms, and principles for implementing the provisions of IFRS in 2020: IAS (1) The authors proposed an algorithm for transforming (adapting) financial statements from RAS to IFRS. The article, systematized the approaches representing the key areas in the adaptation of the relationships that create the accounting environment for the successful implementation of the objectives of the transition to IFRS. An integrated approach to the adaptation stages takes into account the external and internal environment of the elements of the transformation of financial statements.  The stages interact and are set up for the result of a successful transition to the formation of financial statements in accordance with IFRS. The authors note that the factors affecting the efficiency, reliability and high operational effect of the stage depend on many variables.  The authors have developed a model of procedures for accounting and control assessment of elements compatibility for the adapting, and unifying stage of transition from RAS to IFRS.

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The modern assessment of the state of the economy in the world has become widespread in the context of the systemic paradigm, according to which two aspects of the consideration of the economy can be distinguished: interaction of macroeconomics with the state and society; space-time continuum of different levels of the economy (micro-, meso- and macro levels). In terms of the ongoing global political contradictions, financial and economic crises, socio-ethnic conflicts, COVID-19 restrictions, the issues of in-depth understanding of sustainable mechanisms for economic development are of particular relevance, which involves the development of approaches and measures aimed at stable formation and development in small and medium-sized businesses (SMEs). The solutions are to be found and the scientific hypotheses expressed in assessing the features of the formation and development of small and medium-sized businesses in the Russian Federation are to be formed in the context of digital transformation of business processes. There is studied a wealth of patterns, which accompany various aspects of the formation and development of SMEs, taking into account the harmonization of the features of digital transformations in the field of economic, legal, socio-economic and accounting and analytical systems and tracks of their acceleration. The factors influencing the formation and development of SMEs are graphically interpreted, the main stages in the evolution of the formation of small and medium-sized businesses in the Russian Federation are characterized, and the problems, trends, prospects and main determinants of the features of the development of the object under study are identified through a content analysis and institutional, sociological and economic analysis. There has been worked out a concept of prospects for the development of digital transformation of SMEs including the four main areas (internal potential, adaptive business environment, availability of strategic resources, institutional regulation), which provide a faster transition to the new forms of organizing and running business.

The article presents the current aspects of the implementation and implementation of the transformations identified by the national project Digital Economy, forms a systemic view of institutional support and regulatory policy including those that affect current changes in the accounting and reporting of budgetary institutions in the digital environment of public administration. There have been evaluated the factors of functional and institutional transformations of the state regulatory support for the implementation of the national program Digital Economy of the Russian Federation; considered the theoretical and categorical apparatus of the digital environment, fundamental approaches and features related to the introduction of digital platforms and ecosystems for accounting and control of public finances of budgetary institutions; proposed the concept of a graphical model for the development of technological sovereignty in the digital environment of public administration, highlighting the key elements, subsystems and external zones of influence using the example of national project Digital Economy. There are shown the results of analysis of budget cuts for the implementation of national projects of the Russian Federation, made the forecast for the prospects and features of budget accounting, and offered the author’s concept of an abstract model for the development of technological sovereignty in the digital environment of public administration. The presented results are proved to fully reveal the topic of scientific research in transformation of accounting and reporting the public finances in the digital environment of the national project Digital Economy. Conclusions are drawn about the need to create and apply by institutions a unified accounting methodology, electronic document management and centralization of accounting, which will contribute to the orderliness of financial data and optimization of accounting processes.