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Accounting regulations: History and contemporaneity

Tsyganov V.I. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( ziganovw@yandex.ru )

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Journal: International Accounting, #9, 2019

Subject This article discusses the issues related to the accounting system based on the application of numerous legal and regulatory documents.
Objectives The article aims to explore the system of accounting regulation concerning the historical perspective, and identify problems and ways of its further development.
Methods For the study, we used the methods of comparative analysis, as well as systematization, induction, and deduction.
Results The article tells about the importance of accounting regulation in Russia in today's environment. It also formulates certain proposals to clarify the regulatory regime in Russia, taking into account the provisions of the Russian Tax Code in terms of accounting for income and expenses, as well as the practical application and regulation of accounting in Russia on the basis of international financial reporting standards.
Conclusions and Relevance The accounting regulatory system has become much more complex. It took shape in Russia in the late 1990s. It is influenced by tax regulation, international financial reporting standards, national standards, and other factors. The results obtained and proposals formulated can be applied in the theory and practice of accounting.


Practice of disclosure of information by Russian insurance companies

Tsyganov A.A. doctor of economic sciences, associate professor, head of the department of insurance management and social insurance of the State University of management

Glukhova T.S. chief accountant of the branch of OOO “SG “ASKO”, Moscow

Journal: Financial Analytics: Science and Experience, #2, 2009

In the article the procedures of disclosure of information are considered to be the one of the main components of practice of company corporate management. The practice of disclosure of information by Russian insurance companies by RAS and IFRS and also non-financial information is analyzed. On the basis of this conclusions are made about readiness of Russian insurers to fulfill corporate standards and rules accepted in world’s practice.


Regional innovation triad

Tsyganov V.V. doctor of technical sciences, professor, chief researcher, Institute of control sciences them V.A. Trapeznikov ( av188958@akado.ru )

Journal: National Interests: Priorities and Security, #12, 2010

Innovations are considered as the most important factor for regional development. A condition effective innovation is the availability of the innovation system. State support of innovation development is a necessary factor for the majority of economic agents. Also need to create an enabling regional innovative medium.


The state funds of support of a science: strategic management of basic and applied researches

Tsyganov S.A. Doctor of Sciences (Physics and Mathematics), Professor, Head of the Russian Foundation of Basic Research ( tsyganov@rfbr.ru )

Khrustalev Y.Y. doctor of economic sciences, professor, leading scientific worker Central economics and mathematics institute RAS ( stalev@cemi.rssi.ru )

Rudtskaja E.R. PhD in Technical Sciences, chief of Department of Russian Fund of Basic Researches ( rer@rfbr.ru )

Journal: National Interests: Priorities and Security, #46, 2011

The paper considers the problem of competitive research funding, with the participation of the Russian Foundation for Basic Research. The proposed method is based on the strategic management experience in the Organization for Economic Cooperation and Development.


Generating of new knowledge-based on innovation-oriented competitions of the Russian Foundation of basic researches

Tsyganov S.A. Doctor of Sciences (Physics and Mathematics), Professor, Head of the Russian Foundation of Basic Research ( tsyganov@rfbr.ru )

Khrustalev Y.Y. doctor of economic sciences, professor, leading scientific worker Central economics and mathematics institute RAS ( stalev@cemi.rssi.ru )

Rudtskaja E.R. PhD in Technical Sciences, chief of Department of Russian Fund of Basic Researches ( rer@rfbr.ru )

Journal: National Interests: Priorities and Security, #45, 2011

In the article it is described the process of obtaining a new fundamental knowledge in the competitions of RFBR, shown the main methods of implementing the state policy of support for innovation with the participation of RFBR, made the some of the most significant results obtained in the course of the supported projects in various fields of knowledge.


Independend directors in Russian insurance companies

Tsyganov A.А. Doctor of Economics, professor, head of department “Management Insurance Business and Social Insurance”, State University of Management ( usdss@mail.ru )

Babich S.A. Deputy head, FFMS ( s.a.babi4@gmail.com )

Journal: Financial Analytics: Science and Experience, #47, 2011

The article deals with current issues of independent directors in the Russian insurance companies, it is analyzed the requirements placed upon them, as well as their sphere of competence. The recommendations for the development of this institution on the Russian insurance market are also done.


Financial and economic analysis of the innovation-oriented contests sponsored by Russian Foundation for basic researches

Khrustalev Е.Y. doctor of economic sciences, professor, senior researcher, Central economic-mathematical institute of the Russian academy of sciences ( stalev@cemi.rssi.ru )

Tsyganov S.А. Doctor of Physics-Mathematical Sciences, professor, head of department, Russian Foundation for Basic Research ( tsyganov@rfbr.ru )

Rudckaya Е.R. PhD of Technical Sciences, deputy head of department, Russian Foundation for Basic Researches ( rer@rfbr.ru )

Journal: Economic Analysis: Theory and Practice, #3, 2012

In the article it is analyzed, on the example of the Russian Foundation for basic researches, the characteristics and results of competitive funding of basic scientific researches, relevant MDG priority directions of scientific development, modernization and technological development of the domestic economy.


Improvement of competitive mechanisms of support and financing of scientific, scientific -technical and innovative activity

Tsyganov S.A. Doctor of Physics and Mathematics Sciences, professor, head of department, the Russian Fund of Basic Researches ( tsyganov@rfbr.ru )

Rudtskaja E.R. PhD of Technical Sciences, deputy head of department, the Russian Fund of Basic Researches ( rer@rfbr.ru )

Khrustalev E.J. Doctor of Economics, professor, senior researcher, Central Economic-Mathematical Institute of the Russian Academy of Sciences ( stalev@cemi.rssi.ru )

Journal: National Interests: Priorities and Security, #11, 2012

The competitive mechanisms of support and funding basic and applied science on the basis of research projects and evaluation of scientific organizations, and the methods interfering multiple budgetary financing, are analyzed and adapted to Russian conditions experienced in organizing and execution of research in developed countries.


International experience of integrated financial supervision

Tsyganov A.A. Doctor of Economics, Professor, Head of department "Management of Insurance Business and Social Insurance", the State University of Management ( usdss@mail.ru )

Boumbadji Y. Independent Expert ( y.boumbadji@mail.ru )

Journal: Financial Analytics: Science and Experience, #43, 2012

The article considers the experience of the countries which accepted the model of the integrated supervision, the tasks arising in the course of integration, and also considers and analyzes the main reasons and preconditions of acceptance of model of the integrated supervision and advantage and shortcomings of such model. The authors analyze the practical obstacles and risks faced by countries in the integration process of supervision


Development of competitions of the Russian fund of basic researches of focused basic researches as element of strategic management of scientific researches

Tsyganov S.A. Doctor of Physics and Mathematics Sciences, Professor, Head of department of the Russian Foundation for Basic Research ( tsyganov@rfbr.ru )

Khrustalev E.Yu. Doctor of Economics, Professor, Senior Researcher, the Central Economics and Mathematics Institute of RAS ( stalev@cemi.rssi.ru )

Rudtskaya E.R. PhD of Technical Sciences, Deputy chief of department of the Russian Foundation for Basic Research ( rer@rfbr.ru )

Journal: National Interests: Priorities and Security, #2, 2013

In the article the new methodology of the organization and financing of the competitive basic researches conducted by the state funds of support of science which are focused on receiving a new innovative product (service) demanded by society is offered. The various forms of carrying out such competitions, including regional and international are offered. The main directions of competitions of the Russian Federal Property Fund of the focused researches are allocated.


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