Trends and challenges of investing in the context of globalisation and digitalisation
ID number: J202331
Abstract: The stock market is an integral part of the global financial market, which in recent years has undergone many different transformations under the influence of external and internal factors. This article discusses the main trends observed in the investment market, such as digitalisation, the increasing share of retail investors, and the growing popularity of ESG investing in the global and Russian market. The authors of the article consider the use of multiples as a way to assess the financial performance of the company and note that this method of assessment is not always effective for choosing an investment strategy.
Ecosystem approach to the business development and its impact on tourism and hospitality industry
ID number: J202332
Abstract: The article is dedicated to the digitalization impact on economy and business development, particularly on the tourism and hospitality industry development. The work contains applying ecosystem approach analysis to the tourism business development. There article also concludes the list of main Russian enterprises ecosystems, providing with services in hospitality and tourism industry, also it is defined their impact on online reservation services development and on general level of competition in the branch of digital platform of tourist services reservation
Key-words: digital economy, digitalization, online reservation, ecosystem, ecosystem approach, digital platform, online-reservation services, tourism, hospitality industry
Fixed asset differences in accounting policies under IFRS and RAS on the example of PAO «Rosseti Center»
ID number: J202333
Abstract: 2020 and IFRS (IAS) 16, and the accounting policy for the accounting of fixed assets of an organization that makes up reporting according to Russian and international financial reporting standards on the example of PJSC Rosseti Center. According to the results of the study, it was concluded that, despite the significant convergence of Russian and international financial reporting standards, the accounting policy for the accounting of fixed assets for the purposes of accounting (financial) reporting is more focused on the convergence of accounting and tax accounting, rather than a more accurate representation of economic phenomena.
Zhurin Stepan Alexandrovich, Svirina Victoria Yurievna
Basic accounting approaches of cryptoassets according to IFRS
ID number: J202334
Abstract: The article examines the current state of the methodology for accounting and reflecting crypto assets in financial statements in accordance with international standards. The features specific to the crypto asset have been identified. The relationship of International Financial Reporting Standards in
Key-words: cryptoasset, digital asset, accounting method, IFRS (International Financial Reporting Standards), financial statements, cryptocurrency, methodology
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