Xu, S. and Manshin, R.V. (2024), "Stakeholders of Cross-Border Trade Transactions: Two-Tier Model Concept", Eshov, M.P., Abdurakhmanova, G.K., Burkhanov, A.U., Abdusalomova, N.B. and Ergasheva, S.T. (Ed.) Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS (Advanced Series in Management, Vol. 33A), Emerald Publishing Limited, Leeds, pp. 137-145. https: ... Xu, S. and Manshin, R.V. (2024), `Stakeholders of Cross-Border Trade Transactions: Two-Tier Model Concept`, Eshov, M.P., Abdurakhmanova, G.K., Burkhanov, A.U., Abdusalomova, N.B. and Ergasheva, S.T. (Ed.) Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS (Advanced Series in Management, Vol. 33A), Emerald Publishing Limited, Leeds, pp. 137-145. https://doi.org/10.1108/S1877-63612024000033A016ISBN 978-1-83797-666-9DOI 10.1108/S1877-63612024000033A016Posted on site: 22.10.24 AbstractTo conduct a cross-border transaction, participants need an exchange object (goods) and at least two direct parties (the seller and the buyer), forming the foundation of a significant exchange mechanism. Beyond the primary buyer and seller, the transaction involves intermediaries, representatives of actors, carriers, insurers, state officials, and other individuals. These stakeholders engage at various levels, ranging from international and national to regional and local communities. The authors propose a novel way to classify stakeholders based on their involvement in value-added distribution. Trading operations enable actors to gain a trading margin; many stakeholders participate in this process. One group of stakeholders contributes to shaping the “rules of the game,” establishing framework conditions and limitations for cross-border commodity exchange. Another larger group experiences the direct or indirect impact of export–import operations on their activities. This distinction among stakeholders leads the authors to develop a two-tier model for trade relations in border regions. The model differentiates between exogenous and endogenous factors influencing the dynamics of the resulting features, making it possible to examine border regions' development under the influence of cross-border trade dynamics.Àâòîðû:Ñþé Ñûöè, Content (in russ)hide table of contentsshow table of contents Table of contents (30 chapters) Prelims Pages i-xxxi Contribution of Corporate Accounting and IFRS Reporting to Improving International Business Management: Introduction Pages 1-3 Part 1 Corporate Accounting and Reporting Under International Financial Reporting Standards (IFRS) Favorable Business Climate for Transition to International Financial Reporting Standards: Criteria and Pathways for Achievement Pages 7-13 Organizational and Methodological Principles of the Consolidated Cash Flow Statement Pages 15-24 Application of IFRS in the Conditions of Digital Technologies Pages 25-30 Improvement of Organizational and Methodological Aspects of Identification and Accounting of Biological Assets in Livestock Based on International Standards Pages 31-38 Analyzing the Impact of International Financial Reporting Standards (IFRS) on Microfinance Services Pages 39-47 Investment Accounting and Reflection of Financial Instruments of Digital Economy Development in IFRS 4.0 Pages 49-55 Corporate Governance in Joint-Stock Companies: Challenges and Opportunities for Adopting International Standards Pages 57-64 Development of the Companys Cash Flow Accounting in the Context of New Requirements of International Financial Reporting Standards Pages 65-73 The Importance of Pedagogical Skills for the Transition to IFRS Pages 75-82 Transition to IFRS as a Mechanism for Increasing the Investment Attractiveness of the Economy Pages 83-90 Smart Automation of Corporate Accounting and Reporting in International Business According to IFRS: Global Premises and Prospects for Russia Pages 91-98 Intellectual Property: Accounting, IFRS, and Highly Effective Management Pages 99-106 The Influence of the Main Rate of the Central Bank on GDP Growth in Uzbekistan and the Transition to International Financial Reporting Pages 107-112 Part 2 Managerial Aspects of Corporate Accounting and Reporting in International Entrepreneurship Problems of Regulating Digital Platforms in the Context of the Tax Office Institution: Problems and Prospects Pages 115-125 Addressing Global Challenges Through Innovation and Structural Policy: Identification of Early Technological Developments Pages 127-135 Stakeholders of Cross-Border Trade Transactions: Two-Tier Model Concept Pages 137-145 Neural Network Modeling of the Motivation of Top Management of Regional Management Structures as a Regression Problem Pages 147-153 Economic Security in the Digital Age Pages 155-162 Digital State and Municipal Management Technologies Pages 163-168 Optimization of Warehouse Logistics in the Company Pages 169-175 Formation of a Client-Centric Business Model in the B2B Market Pages 177-184 Implementation of Digital Technologies Into Accounting in Statistical Activities Pages 185-192 Current Issues in the Field of Organization and Conduct of Anti-Corruption Expert Examination of Normative Legal Acts and Their Drafts Pages 193-201 Strategic Management Accounting: The Tool for Managing Sales and Monitoring Outcomes Pages 203-211 Improving the Analysis of Profitability Indicators of Joint-Stock Company Pages 213-219 Improving Accounting Practices to Increase the Competitiveness of Enterprises Pages 221-228 Improving the Investment Climate and Advancing Public–Private Partnerships Based on Improved Accounting Practices Pages 229-237 Digital Horizon of International Business Development Based on Corporate Accounting and IFRS Reporting: Conclusion Pages 239-240