In the development of the new concept of public administration «State as a platform», one of the key areas is the creation of a unified digital system of data for economic entities. The article analyzes modern digital information resources and data systems created by government agencies and public and business communities in the domestic market. Monitoring the use of platform solutions for accumulating various information about legal entities, including reporting information, is carried out, and directions for further development are proposed. The importance of creating a Digital Profile of systemically important and strategic organizations as an element of a unified digital ecosystem of public administration and the economy within the framework of the project «Data Economy and Digital Transformation of the State» is substantiated. The structure of disclosed data in the Digital Profile format is proposed, and the concept of an integrated platform for a unified digital system of data for strategic and systemically important organizations is formulated.

The annual, already the 30th ranking of the largest Russian audit companies, compiled by the RAEX rating agency, recorded a small nominal growth of this professional services market — this is already stagnation, rather than the rapid contraction observed in the previous two years. Audit services are pulling the market, while expensive consulting is slowing it down.

This article explores the concepts and terminology related to the circular economy (CE). The authors conclude that the circular economy, when combined with well-designed production processes and the integration of environmental commitments into industrial activities, is a powerful tool for addressing global challenges such as resource scarcity and climate change. By adopting the CE concept, we can re-duce our reliance on raw materials, promote the reuse of materials, and minimize our environmental impact, thereby preserving our planet’s ecosystems and ensuring sustainable development for future generations.

The article is devoted to consideration of the prospects of implementation of autonomous artificial intelligence systems technologies into the practice of accounting and accounting (financial) reporting. Specific examples, with an emphasis on the ethical component, demonstrate some complex issues that imply the possibility of using alternative accounting and evaluation methods. Attention is focused on the fact that without deep theoretical substantiation of the ethical concepts of artificial intelligence, it will be difficult to solve professional accounting problems. The author classifies the ethics of artificial intelligence as a cosmopolitan social phenomenon.

The article analyzes the processes and phenomena in the global economy that have determined the importance of disclosing information on sustainable development in the corporate sector. The authors provide a definition and identify the essence of the concepts that influenced the emergence and development of the practice of publishing reports in the field of sustainable development, and present a diagram indicating the key stages in the evolution of global practice. The authors conclude that for the corporate sector, the publication of reports on sustainable development is currently seen as the only acceptable solution capable of conveying the corporate mission, strategic goals and business ideas to stakeholders, and for many stakeholders to receive information relevant exclusively to their goals.

Russian experience of countering sanctions necessitates a complex analysis and systematization. The stability of the banking sector exerts a direct influence on the state’s capacity to realize public interests. The shift in the Central Bank of Russia’s managerial approach underscores the imperative to explore strategic solutions that would fortify the banking system and safeguard the stability of the Russian Federation’s financial sector.

The results of the 16th list of the largest companies and groups in the field of accounting outsourcing, compiled by the RAEX rating agency in 2024, demonstrate the steady growth of this service market sector

Currently, the implementation of foreign trade operations is subject to a number of sanctions restrictions, as a result of which Russian organizations use various ways to circumvent them, including such as transferring debt and changing the currency of the contract, which causes certain difficulties for Russian accountants. The purpose of the work is to develop recommendations on the recognition of foreign exchange transactions in accounting when changing the terms of foreign trade contracts (changing the currency of the contract, transferring debt), taking into account legal aspects. The paper proposes a procedure for accounting for currency transactions related to the transfer of debt and the change in the currency of the contract. Using specific examples, the accounting of currency transactions is considered when changing the currency of the contract, transferring debt, transferring debt with a simultaneous change in the currency of the contract, assigning performance of an obligation to a third party, assigning performance of an obligation to a third party with a simultaneous change in the currency of the contract.

The article examines the economic activities of pawnshops carried out in accordance with Federal Laws No. 196-FZ of July 19, 2007, «On Pawnshops,» and No. 353-FZ of December 21, 2013, «On Consumer Credit (Loan),» and proposes a methodology for economic analysis of pawnshops’ activities, which allows for assessing their development prospects and their role in the financial services market.