scholarly journals Investments in Technological and Business Digitalization: Development of Accounting as a Factor of Economic Security for Business Entities in the Context of New Industrialization

2021 ◽  
Vol 93 ◽  
pp. 02030
Author(s):  
Alexey Popov
Keyword(s):  
Intangible Assets ◽  
Accounting Standards ◽  
Economic Security ◽  
Initial Cost ◽  
Intangible Investments ◽  
Standards Development ◽  
Business Entities ◽  
New Industrialization

The article is devoted to the issues of reforming the investment costs accounting for the technological and managerial processes digitalization in the course of new industrialization. It outlines the factors for the accounting development, represents plans for the investment assets federal standards development, and evaluates their implementation. It formulates the key differences in the composition and recognition of costs that form the initial cost of digitalization objects. It features the issues of recognising software as part of intangible assets or expenses of the organization. The author analyses and criticise new norms of the introduced accounting standards that build up information about investment objects in the economic processes digitalization. The article also identifies the indicators of economic security formed on data on digitalization investments accounting and defines further directions for the development of accounting in terms of tangible and intangible investments.

scholarly journals Specifics of IFRS and national accounting standards and the role of IFRS in the framework of economic security

2020 ◽  
Vol 01 (01) ◽  
pp. 132-136
Author(s):  
Jamoliddin Abduazizovich Jabborov ◽  
◽  
◽  
Keyword(s):  
Accounting Standards ◽  
Economic Security ◽  
National Accounting ◽  
Business Entities

This article discusses the issue of transition of business entities to IFRS, the role in ensuring economic security. Specificity of IFRS and NAS.

Safe development of business and national economy in the face of a pandemic and global recession

2020 ◽  
Vol 16 (6) ◽  
pp. 1182-1198
Author(s):  
I.V. Vyakina
Keyword(s):  
Economic Security ◽  
Global Recession ◽  
Graphical Visualization ◽  
National Economic ◽  
Business Support ◽  
The Face ◽  
The Russian Federation ◽  
Business Entities ◽  
Visualization Techniques ◽  
The Impact

Subject. This article deals with the issues related to the national economic security of the State in today's conditions. Objectives. The article aims to develop a set of special measures for additional business support to reduce the impact of restrictions imposed against the background of quarantine and the pandemic spread, and which would help prevent collapse of business entities. Methods. For the study, I used the methods of theoretical, systems, logical, and comparative analyses, and tabular and graphical visualization techniques. Results. The article proposes possible measures to support business aimed at reducing the costs of business entities due to the restrictions caused by the pandemic, that complement and explain the activities proposed by the President and Government of the Russian Federation, taking into account the regional and municipal levels. Conclusions. The uncertain current situation requires constant adjustment and adaptation of public policy in accordance with specific circumstances. Ensuring the country's economic security and sustainability associates with creation of a business organization system that connects public administration tools and business support and development opportunities under the changed environment.

FEATURES OF CONNECTIVITY AMONG FRANCHISING NETWORKS IN HOTEL INDUSTRY

2020 ◽  
Author(s):  
Tania Dabeva ◽  
◽  
Georgina Lukanova ◽  
Keyword(s):  
Intangible Assets ◽  
Hotel Industry ◽  
Main Thesis ◽  
Business Entities ◽  
Systemic Nature ◽  
Complex Relationships

The main thesis supported in this study is that connectivity is embedded in the hotel franchise due to its systemic nature, the number of participating levels, elements and entities, the complex relationships between them, the transfer of tangible and intangible assets, multifaceted communications of formal and informal nature and others. In this regard, the main purpose of the paper is to reveal the nature of connectivity in the hotel franchise and how it affects the functioning and development of the system. The first part of the report examines the peculiarities of the relationships between business entities in the hotel franchise. The next part presents two main concepts for connectivity management in franchising networks in the hotel industry, and at the end some conclusions and recommendations for the development of franchise partner networks are systematized.

THE IMPACT OF INFORMATION TECHNOLOGIES ON THE REGIONS’ ECONOMIC SECURITY

2017 ◽  
Author(s):  
Yuliya Tymchyshyn ◽  
Keyword(s):  
Information Technology ◽  
Information Technologies ◽  
Organizational Structures ◽  
Economic Security ◽  
Deep Penetration ◽  
Short Term ◽  
Economic Space ◽  
Business Entities ◽  
Short Term Forecasting ◽  
The Impact

The article highlights the impact of information technology on the economic security of regions and threats to economic security of the region that arise from the use of information technology. The system of economic security of the region in the context of development and application of information technologies is considered, which should include the following elements: diagnostics and identification of the existing state of economic security of the region; identification of threats to the economic security of the region from the use of information technology by business entities and from trends and problems in the development of the IT sector in the region; assessment of identified threats; development of effective mechanisms for their prevention; ensuring the increase of the level of economic security of the region with observance of the balance of national, regional and local interests; monitoring the level of economic security of the region. The main tasks of monitoring the economic security of the region in the context of development for the use of information technology are analyzed: monitoring the state of development of the IT sphere of the region and the level of ICT use in the activities of enterprises; timely detection of changes occurring in the IT sphere of the region and in the activities of economic entities of the region in the process of using information technology, and the reasons that caused them; prevention of negative trends leading to the formation and development of tensions in the IT sphere and socio-economic space of the region to prevent threats to its economic security; implementation of short-term forecasting of trends in the most important processes in the IT sphere of the region and in the functioning of economic entities from other sectors of the economy, due to the widespread use of IT in commercial, management and production activities; assessment of the effectiveness of methods, organizational structures and processes of managing the economic security of the region in terms of information development of society and the deep penetration of IT in various areas of management and economic activity at the regional level. The principles of monitoring the economic security of the region in the context of development and application of information technologies are revealed. The requirements to be met by the mechanism of economic security of the region, related to the intensification of informatization processes and the development of the IT sphere, are described. The functions that should be performed by the mechanism of economic security of the region (MESR) related to the intensification of informatization processes and the development of the IT sphere are substantiated. The main groups of computer crimes with the use of information computer technologies are identified, which have an extremely sharp impact on the economic condition of both a particular enterprise and the region as a whole.

scholarly journals THE MAIN DIRECTIONS OF ENSURING THE ECONOMIC SECURITY OF AN ECONOMIC ENTITY

2021 ◽  
pp. 65-73
Author(s):  
Vera Shumilina ◽  
Veronika Talanina
Keyword(s):  
State Policy ◽  
Economic Security ◽  
Economic Conditions ◽  
Economic Entity ◽  
Modern Economic ◽  
Business Entities

This article examines certain areas that ensure the economic security of business entities, the most relevant in modern economic conditions. It also reveals the main directions of state policy to create conditions for business entities in order to safely conduct their business.

scholarly journals Recognition of Intangible Assets according to the International and National Accounting Standards

2019 ◽  
pp. 5-11
Author(s):  
Olena Vakulchyk ◽  
◽  
Valeriya Fesenko ◽  
Anastasiia Kaluhina ◽  
◽  
...  
Keyword(s):  
Intangible Assets ◽  
Accounting Standards ◽  
National Accounting

scholarly journals THEORETICAL BASIS OF ECONOMIC SECURITY OF THE ENTERPRISE

2021 ◽  
Author(s):  
Nadya Fisunenko ◽  
Dmitro Dyachenko
Keyword(s):  
Theoretical Basis ◽  
Professional Training ◽  
Legal Regulation ◽  
Economic Security ◽  
Work Process ◽  
Personnel Policy ◽  
Low Level ◽  
Labor Discipline ◽  
Business Entities

The article is devoted to the study of problems in the field of economic security of the enterprise. The essences of the concepts «danger» and «threat» are analyzed, their main properties are determined. The main types of danger are identified, according to the magnitude of the possible consequences. The main types of hazards include «warning», which has the following characteristics. They are: set of circumstances that have developed in the enterprise, to which it is necessary to react. The peculiarities of the evolution of threats have been studied. The actuall scheme of evolution of threats has been built, considering the concepts of «risk», «danger» and «threat». The classification of economic threats and risks according to the main features (by area of distribution and objects of influence) as components of economic security of the enterprise are formed. The main causes of economic threats have been identified. They are: insufficient adaptation of individual business entities to dynamic and constantly changing market conditions; general insolvency of business entities; growing crime; low level of labor discipline and responsibility of employees of enterprises, insufficient legal regulation of some activities; as well as low professional level of a significant part of the management and employees of the enterprise. It is determined that the causes of physical threats are: inefficient personnel policy of business entities, low professional training, insufficient level of security of enterprises, banks, low control over the work process of employees. The causes of intellectual threats are studied. They are first of all inefficient personnel policy of the enterprise, secondly, violation of non-disclosure agreements and the principle of publicity of results, then, intensification of competition in the markets along with low level of information security or its absence. It is proposed that in order to effectively ensure the economic security of the enterprise, first of all, it is necessary to focus on the presence of various threats, risks and dangers and try to minimize their impact in time.

scholarly journals MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Research Method ◽  
Intangible Assets ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fair Value ◽  
Financial Accounting ◽  
International Accounting Standards ◽  
Fair Value Accounting ◽  
Literature Study ◽  
Accounting Standard

This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are in some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, thetreatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature, especially accounting treatment of goodwill as intangible assets in the financial statements of various countries such as Indonesia, America and the England.Keyword :Goodwiil, Impairment, Financial Accounting Standard

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