The article assesses the changes made by the Order of the Ministry of Finance of the Russian Federation dated 20.11.2018 No. 236n v PBU 18/02 “Accounting for settlements with the budget for income tax”. The application of the new norms of PBU 18/02 is mandatory for corporate income tax payers with accounting (financial) statements for 2020. The essence of the problem is that the updated PBU 18/02 contains new concepts, new calculations of indicators necessary for reflection in accounting and accounting (financial) statements. The article consists of six parts, beginning with an introduction and ending with conclusions. The introduction substantiates the relevance of the study. At the beginning of the article, the purpose and objectives of the research are defined, as well as the materials, methods and conditions for conducting the research. The results of the study and their discussion are presented below. In the article, the authors highlight the problem of transition from the previously existing norms of PBU 18/02 to the new norms applied from 2020. The main part compares the concepts and indicators used in 2019 and 2020 in accordance with the requirements of PBU 18/02. The article also addresses the issues of evaluating work in progress in accordance with the requirements of regulatory legal acts in the field of accounting and taxation. The procedure for applying the norms of PBU 18/02 is shown on a specific example and the calculation procedures made that justify the occurrence of temporary differences that lead to the recognition of deferred income tax, as well as conditional income tax expense and current income tax on the accounting accounts. For clarity and comparison, the indicators for the application of PBU 18/02 in 2019 and 2020 are presented in the tables. In addition, the tables show the schemes of accounting transactions for accounting calculations with the budget for income tax in two ways to determine the current income tax: based on accounting data and based on tax Declaration data. Having considered a specific example of the procedure for applying the norms of PBU 18/02 in the version up to 2020 and in the current version from 2020, the authors conclude that changes in the procedure for identifying temporary differences do not mean a change in their value and the value of net profit

Pond fish farming is of great importance in meeting the needs of the population with fresh fish, that is, food independence and security. Therefore, the issues of accounting for production costs and evaluating fish production in the system for managing the effectiveness of pond fish farming development are becoming relevant in modern conditions. In this regard, substantiated the provisions that determine the organizational and methodological aspects of accounting and evaluation support for the management of fish farming production. Technological redistribution is defined as objects of cost accounting and output of pond fish farming products. A model is proposed for organizing an alternate cost accounting method, which are grouped in relation to the volume of production and costing items. Costing units and costing objects in pond fish farming have been established. Methods have been developed for determining the cost and fair value of the relevant types of fish farming products, as well as methods for accounting for costs and output in pond fish farming.

The article presents methodological approaches to the analysis of real investments of agricultural enterprises. Based on the example of an agricultural enterprise, the analysis of fixed investments is carried out using the proposed method. The results can be used to form the information base for the strategic management of investment activities of agricultural organizations, as well as to develop prospects for the development of agricultural enterprises.

The current conditions of international cooperation on export-import policy and the development of the country’s domestic economy require special attention to ensuring food security, especially in relation to animal breeding products, which occupy a significant share in the volume of imports in the Russian Federation. The high degree of differentiation of regions in terms of the development of agricultural production due to differences in climatic conditions and historically determined sectoral characteristics of production are the basis of the relevance of a close study of the conditions and development potential of beef cattle breeding at the regional level. This paper contains a statistical analysis of the conditions for ensuring food security in the Samara Region as a territory that has a high resource potential for livestock breeding, but does not fully realize it, turning into an import-dependent market. Based on the application of the grouping method, analysis of time series, and correlation analysis, the region features, livestock production trend are identified, the main factors affecting the food independence of the region are established.

Improving the efficiency of agricultural production and the competitiveness of agricultural products is impossible without the creation of professional teams with a high level of productivity. The formation and development of the personnel potential of the agro-industrial complex comes to the fore in the light of ensuring the country’s food security and solving the problems of import substitution. The development of the industry relies more on the creation of a vertical education system, the development of rural territories, etc. Compilation of forecasts for the staffing of the agroindustrial complex will coordinate the efforts of educational institutions, business structures, and authorities in organizing the training and retraining of personnel for the agricultural sector.

In the spring of 2020, the Russian economy, like the economies of many countries of the world, underwent a serious test. The losses and consequences of this test are largely determined by the stability of the economy, the stability of institutions, the presence or absence of systemic problems. In this article, the authors focus on the main problems of the Russian economy and how they are aggravated by the pandemic. Different models of government support for the economy are used in different countries with different levels of economic development, social and economic priorities. The most important task of the state in Russia in the short term is to implement measures aimed at combating the collapsed problems in connection with the pandemic: competent support for the financial and real sectors, the population and the social sphere. In the long term, in order to ensure economic growth, it is necessary to focus on solving the following identified problems: the raw materials dependence of the Russian economy, the low quality of economic growth, the decline in real incomes of the population, the uneven level of technological development of industries and regions, and the lack of macroeconomic stability. The presence of these problems made the Russian economy even more vulnerable to the negative impact of force majeure and increased the relevance of their solution.