Nowadays intergovernmental integration plays a great role because it gives an opportunity to shore upeconomic, cultural, political, social relations. There are some types of intergovernmental integration, and each of them has its own characteristics of functioning. Cooperation of counties is a mechanism of external politics realization.

В статье приведен сравнительный анализ положений российских стандартов бухгалтерского учета и международных стандартов финансовой отчетности о порядке учета основных средств. Авторами предложено новое определение основных средств, которое опирается на сходство определений данного понятия согласно МСФО и ПБУ. Перечислены цели бухгалтерского учета основных средств. Описаны условия, необходимые для признания актива в качестве объекта основных средств. Рассмотрены виды стоимости основных средств согласно ПБУ 6/01 и МСФО 16 и проведен их сравнительный анализ. Даны указания по оценке стоимости основных средств при различных вариантах их поступления в организацию: при внесении их учредителям в качестве вклада в уставный капитал, приобретении за плату у изготовителей, самостоятельном изготовлении, получении по договору дарения, обмену на другое имущество. Отмечены случаи, когда балансовая стоимость основных средств подлежит изменению. Рассмотрен порядок учета объекта основных средств с момента ввода его в эксплуатацию. Обосновывается положение о том, что и МСФО 16, и ПБУ 6/01 уделяют данному вопросу должное внимание, но разными способами. Описаны особенности учета основных средств в логистических комплексах.

The article studies history of Russian machine-tool building, analyzes the current situation in this industry and shows prospects of its development. It provides intermediary results of import-substitution policy. We can say that dependence on import has declined, but it is still high. Industry products have low competitiveness both on foreign and home market. The authors show key problems of Russian machine-tool building industry: shortage of new, advanced equipment; deficit of investment resources; high import dependence; serious fragmentation. They identify factors influencing the establishment of modern material production, in particular fast spreading of new technologies, effective and continuous increase in knowledge-intensity of material production, etc. The authors pay attention to the fact that in global machine-tool building two revolutions took place during the last 20–30 years, they are technical and institutional. As a result of the 1st revolution the nature of machines, technology of their production and use changed; as a result of the 2nd one – the way of market organization of machine-tool building products. Russian machine-tool building industry had to catch up with other participants of the market. The authors formulated recommendations aimed at upgrading the procedure of developing machine-tool building clusters. Theypropose to set up a system of integrators that will be able to consolidate market suggestions of Russian machine-tool builders and supply to customers finished production sections and lines.

In the last 20 years in the Russian society and in the government there are discussions on the need to "get off the oil needle." The situation in the Russian economy dictates measures to further diversify exports, based on the export of "high technology". This article describes the history of the company, which for the past two decades has survived in a very difficult situation and, practically without the help of the state, has found new partners who want to order the construction of nuclear power plants in their country. It must be borne in mind that when building a nuclear power plant abroad, a basis is created for long-term economic cooperation between Russia and other countries, which makes it possible to implement with high efficiency a large volume of related services, such as: • transfer of licenses and know-how, design and survey works, supply of complete equipment and spare parts, engineering consulting services; • provides employment of the population within the country (about 300 enterprises and tens of thousands of employees participate in the NPP project abroad as subcontractors); • increases the availability of regional budgets; • increases globally the competitiveness of Russian equipment in particular and Russian high technologies in general.