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Channel

Высшая школа Главбух

@Glavbuh_school

On this record: Topic · Growth · Engagement · What this channel posts · Reactions · Advertising · Posts · Polls · Citations · Telegram's recommendations · Cite this entry

18,513subscribers

-135 since we began measuring on 7 August 2026

Risers and fallers across the register · movement among entries of 10,000–31,623.

Register entry

Telegram ID-1001495780153
TypeChannel
Username@Glavbuh_school
CreatedBetween 1 April 2019 and 30 September 2021 — estimated from Telegram’s id allocation, not measured. How this range is calculated.
First recorded7 August 2026
Last confirmed live18 September 2026
Measurements held33
Confirmed unchanged1 time, most recently 18 September 2026
On Telegramt.me/Glavbuh_school

Topic

Education — a classification, not a measurement. An on-box language model (Qwen3.6-35B-A3B-FP8, prompt version 1) read this channel’s own recent posts on 10 September 2026 and assigned it the closest of 31 fixed categories, at 66% confidence. This is a model’s judgement about what the channel is likely to be about, not a fact this register measured the way a subscriber count or a view count is measured — it can be revised on a later pass, and it carries no weight anywhere else on this page. How this classification works, and why it has no browse page of its own yet.

Growth

18,51318,66118,5877 August 2026 — 18,648 subscribers7 August 2026 — 18,648 subscribers8 August 2026 — 18,645 subscribers9 August 2026 — 18,643 subscribers10 August 2026 — 18,652 subscribers11 August 2026 — 18,661 subscribers12 August 2026 — 18,654 subscribers13 August 2026 — 18,645 subscribers14 August 2026 — 18,632 subscribers16 August 2026 — 18,623 subscribers17 August 2026 — 18,621 subscribers18 August 2026 — 18,618 subscribers19 August 2026 — 18,612 subscribers20 August 2026 — 18,610 subscribers21 August 2026 — 18,601 subscribers22 August 2026 — 18,596 subscribers24 August 2026 — 18,588 subscribers25 August 2026 — 18,585 subscribers26 August 2026 — 18,581 subscribers27 August 2026 — 18,583 subscribers28 August 2026 — 18,584 subscribers29 August 2026 — 18,578 subscribers30 August 2026 — 18,586 subscribers31 August 2026 — 18,581 subscribers1 September 2026 — 18,574 subscribers3 September 2026 — 18,566 subscribers4 September 2026 — 18,562 subscribers7 September 2026 — 18,553 subscribers10 September 2026 — 18,545 subscribers12 September 2026 — 18,544 subscribers14 September 2026 — 18,531 subscribers15 September 2026 — 18,527 subscribers18 September 2026 — 18,513 subscribers7 August 202618 September 2026
33 measurements spanning 42 days, net -135. Dots are measurements; the straight line between them is drawn to join them, not to claim we know the path taken in between — snapshots are recorded only when a count changes, so gaps mean “no change observed”, never “interpolated”. The vertical axis spans 18,491–18,683 and does not start at zero.
Measurement log — every subscribers count we have recorded, most recent 20 of 33
Measured (UTC)SubscribersChange
18 Sept 2026, 02:5918,513-14
15 Sept 2026, 20:1818,527-4
14 Sept 2026, 05:1918,531-13
12 Sept 2026, 13:3918,544-1
10 Sept 2026, 12:4118,545-8
7 Sept 2026, 10:5518,553-9
4 Sept 2026, 16:3918,562-4
3 Sept 2026, 00:3518,566-8
1 Sept 2026, 21:5818,574-7
31 Aug 2026, 21:0418,581-5
30 Aug 2026, 21:2518,586+8
29 Aug 2026, 20:2718,578-6
28 Aug 2026, 16:5418,584+1
27 Aug 2026, 15:0418,583+2
26 Aug 2026, 16:2818,581-4
25 Aug 2026, 13:5618,585-3
24 Aug 2026, 14:5618,588-8
22 Aug 2026, 20:3318,596-5
21 Aug 2026, 09:5318,601-9
20 Aug 2026, 11:2118,610first reading

Engagement

122 posts held, back to 3 August 2026 — the reader has not yet reached the start of this channel’s public history, so older posts may sit further back, unread. Read across 62 pages of Telegram’s post history, 20 posts per page.

ERR · 30 days
2.65%
avg views ÷ 18,513 subscribers
Avg views / post
490
33 posts measured
Reaction rate
0.822%
reactions ÷ views · ER floor
Posts in window
33
of 122 held

ERR is average views per post over the last 30 days divided by subscribers, the definition TGStat uses, so this figure is comparable with the one you will see elsewhere. It falls structurally as a channel grows: a high ERR on a small channel and a low one on a large channel describe reach mathematics, not quality. We publish the figure and the sample it came from and pass no verdict on it.

ER is defined industry-wide as (forwards + reactions + comments) ÷ views — note the denominator is views, not subscribers. Telegram’s public web preview carries views and reactions but not forward or comment counts, so the reaction rate above is the reactions term only and is therefore a floor: the true ER for this channel is higher by an amount we have not measured and will not estimate.

What these figures were computed from
WindowRolling 30 days · latest post in window 2 September 2026
Posts held122 (3 August 2026 – 2 September 2026)
Views total16,178
Reactions total133
Forwards / commentsnot exposed by the public surface — not measured, not estimated
Readings taken3 Sept 2026, 02:23 UTC

Views are a single reading per post, taken at the time above. A post published in the last day or two is still accumulating views, which pulls the 30-day average down slightly. That is a property of the standard definition rather than a fault in it, so we keep the definition rather than “correcting” the number into something nobody can reproduce.

Precision. Telegram publishes view counts on its public widget in short form — 8.12K, 3.7M — so any reading at or above 1,000 reaches us rounded to three significant figures, and only counts below 1,000 are exact. Averages and rates derived from them are shown to the same precision rather than to the unit: a figure like 3,701,250 would assert digits nobody measured.

Reaction counts are published per emoji and rounded the same way, so a total below 1,000 is exact and a larger one is a sum that may carry a rounded component from each emoji above 1,000. Because it is a sum, it does not look rounded — read a large reaction total as three significant figures per contributing emoji rather than as the figure it prints.

What this channel posts

Video runtime
2m 51s
Average length
57s

Measured directly from 3 videos with a duration reading, out of the posts we hold for this channel — not this channel’s whole posting history, only the sample this register has actually read. An exact reading to the second, taken from the post itself rather than from Telegram’s own rounded chrome, so it carries no ≈ mark.

Reaction mix

456 reactions across 122 posts, in 7 distinct kinds. The most used accounts for 46.5% of them.

Every reaction kind recorded on the sample, most used first
ReactionCountShareShare, drawn
👍21246.5%
❤15233.3%
🔥7817.1%
😁112.41%
👎10.219%
😎10.219%
🥰10.219%

No sentiment is inferred, and none should be read in. This table is ordered by count and by nothing else. Emoji do not carry stable meaning across languages or communities — 🙏 is thanks in one channel and mourning in another — so we publish which ones were pressed and how often, and pass no judgement on what an audience meant by them.

Precision. Telegram publishes reaction counts per emoji and short-forms each one — 4.34K, 1.2M — so any single kind at or above 1,000 reaches us at three significant figures, and only counts below 1,000 are exact. The shares above are ratios of those figures and carry the same error. This is also why the total here can differ slightly from a reaction total printed elsewhere on the page: both are sums of the same rounded parts, taken over samples with different edges.

Coverage. Reactions were read on 122 of the 122 sampled posts in this sample. Summed by Telegram’s own count on each post — not by adding up the per-emoji breakdown above — those same posts carry 456 reactions in total: the kind of figure the paragraph above means by “a reaction total printed elsewhere on the page”.

Measured over the 122 most recent posts we hold, published 3 August 2026 to 2 September 2026, using the newest reading held for each. Telegram Stars are excluded: they are a payment, not a reaction, and they have their own section.

Advertising

Ad load
0.82%
1 of 122 posts carry an ad marker
Regulatory tokens
1
posts carrying an erid · 1 distinct token
Median views · ads
328
over 1 measured post
Median views · rest
545
over 121 measured posts

An ad marker, not a judgement about a post. A post is counted here because it carries one of two explicit markings: an erid token, which Russian law has required on paid placements since 2022 and which is issued against a specific advertising contract, or a #реклама / #ad hashtag in the body, which is the channel declaring it itself. The first is documentary; the second is a self-declaration and is weaker. No classifier reads the text and decides — nothing on this site guesses that a post is an advertisement.

This is a floor, and it can only ever be a floor. A channel that runs paid placements without marking them produces no marker for us to count, and an unmarked ad is indistinguishable from an ordinary post on the public surface. The ad load above therefore means “the share of posts that declared themselves”, never “the share of posts that were paid for”. A low figure is not evidence of a channel that runs few ads.

Both figures are medians, and no ratio between them is published. Each is a view reading that actually occurred on a post, picked by percentile_disc rather than averaged, so one viral post cannot move it and no interpolated value is invented between two readings. The sample on one side is under five posts, which is too thin to compare. The two figures are shown side by side with the count behind each, and deliberately not divided into a headline like “ads get x% fewer views” — an arithmetic that is easy to print and, at this sample size, means nothing.

Advertising tokens recorded on this entry
eridPostsFirst seenLast seen
2SDnjdHfdj912 September 20262 September 2026

A token repeated across several posts is one advertising contract placed more than once, which is what the identifier is for. The strings are reproduced exactly as they appeared in the post or in its click-through URL and are not validated against any registry — we record the marker a channel published, and whether it resolves to a real contract is a question for the register that issued it.

Measured over the 122 most recent posts we hold, published 3 August 2026 to 2 September 2026. Views are the latest single reading held for each post, and any reading at or above 1,000 is rounded by Telegram to three significant figures.

Recent posts

2 Sept 2026, 15:15 UTC225 views4 reactionsread 3 September 2026
Photo

Знакомо? 😅 Еще больше шуток, которые поймет каждый бухгалтер, на канале Главбух.Юмор. 👉 Не грузятся фото и видео? Подпишитесь на нас в МАКС #юмор

😁2❤1👍1

2 Sept 2026, 13:04 UTC268 views2 reactionsread 3 September 2026
Photo

⚡️ Проверенные формулировки ответов на требования ФНС Пройдите короткий тест и скачайте заполненные ответы на запросы налоговой. ✔️ Подарочный бонус — пробная версия к сервису Главбух Аудит! 📲 Пройти тест и скачать образцы >>

👍2

2 Sept 2026, 11:15 UTC306 views2 reactionsread 3 September 2026

⚠️ Процедура определения момента признания выручки. Часть II. Этап 2. Определяем продолжительность исполнения. Период превышает 12 месяцев? ➖ Да — выручка признается по мере передачи контроля над продукцией. ➖ Нет — выручка может быть признана в момент передачи контроля, если иное не следует из условий договора и характера исполнения обязанности. Этап 3. Определяем степень готовности. Степень готовности можно о…

👍2

2 Sept 2026, 08:15 UTC328 views2 reactionsread 3 September 2026

🔔 Процедура определения момента признания выручки. Часть I. Этап 1. Определить, как исполняется обязанность передать продукцию контрагенту: ✅единовременно — выручка признается в момент передачи контроля; ✅в течение периода, превышающего один отчетный период (!) — договор подлежит дальнейшему анализу. О том, что контроль передается контрагенту постепенно, могут свидетельствовать следующие обстоятельства, предусмот…

👍2

2 Sept 2026, 06:25 UTC328 views2 reactionsread 3 September 2026
Advertisementerid 2SDnjdHfdj9Photo

🌍 Готовы выйти за рамки бухгалтерии одной страны? Значительная часть знаний и навыков, которыми вы пользуетесь каждый день, уже может стать основой для международной практики. Вопрос в другом: что из вашего опыта можно использовать уже сейчас, каких компетенций не хватает и с чего начать? Приглашаем вас на бесплатный открытый урок: «Международный бухгалтер: как начать работать с зарубежными компаниями» На уроке р…

👍1🔥1

1 Sept 2026, 15:12 UTC452 views5 reactionsread 3 September 2026

💬 Работодателей хотят принудить к ежегодной индексации зарплат. Сейчас частные компании сами определяют порядок индексации в коллективных договорах, соглашениях и локальных актах. Периодичность и размер в кодексе не установлены — лишь сказано, что она должна быть «в связи с ростом потребительских цен». По новому проекту индексацию надо проводить не реже одного раза в год. Размер — не ниже официального уровня инфляц…

👍3❤2

1 Sept 2026, 11:33 UTC463 views4 reactionsread 3 September 2026

📎 Признание выручки по ФСБУ 9/2025: ключевые правила. До выполнения критериев признания выручки, установленных п. 16 ФСБУ 9/2025, при получении оплаты от контрагента одновременно с признанием поступившего актива отражается кредиторская задолженность, а не выручка (Д 51 К 62). 📝 Способы признания выручки. Согласно п. 18 ФСБУ 9/2025, выручка признается: 🔹 в момент передачи контроля над продукцией контрагенту; 🔹 по…

❤2👍2

1 Sept 2026, 10:13 UTC441 views2 reactionsread 3 September 2026

⚡️ Массовые метки по контрагентам уже проставлены на 1 сентября! Сомневаетесь? Просто введите ИНН контрагента и оцените: можно с ним работать или лучше поискать другого Выписали аванс? Подписали акт? А контрагент уже в реестре массовых или числится как «технический»? Не гадайте — проверьте за 10 секунд в боте: - действующий ли ИНН - есть ли признаки фирмы-однодневки - числится ли в чёрных списках ФНС и ФССП Провери…

👍2

1 Sept 2026, 08:35 UTC430 views3 reactionsread 3 September 2026

📢 Когда признаётся выручка: ключевые критерии. Чтобы признать выручку, необходимо убедиться, что договор соответствует установленным критериям. ✅ Характеристики договора Договор должен быть: ❌ заключен с контрагентом в рамках обычной деятельности организации; ❌ иметь коммерческое содержание — его исполнение приводит к изменению распределения рисков между сторонами, а также будущих денежных потоков; ❌ содержать …

👍2🔥1

1 Sept 2026, 07:28 UTC366 views1 reactionsread 3 September 2026
Poll

Как определить, что по договору контрагент перевозчик, а не экспедитор?

  1. У него есть собственный транспорт.36%
  2. Он самостоятельно оформляет все транспортные документы.20%
  3. Он отвечает за доставку груза до пункта назначения.45%

Shares as published, totalling 101%. No per-option vote count is published by Telegram, so none is shown.

👍1

1 Sept 2026, 06:39 UTC408 views2 reactionsread 3 September 2026
Photo

🔒Программа Закрытого Клуба для бухгалтеров на СЕНТЯБРЬ С 1 сентября вступают в силу сразу несколько серьёзных изменений, и любая ошибка может стоить компании денег: ЭТрН становятся обязательными, нельзя перевести переплату с одного ЕНС на погашение обязательств третьего лица, лимит сверхурочных увеличен до 240 часов в год, компании обязаны принимать цифровые рубли. Если пытаться разобраться во всём самостоятельно, …

👍2

31 Aug 2026, 12:46 UTC474 views5 reactionsread 3 September 2026

🚚 Электронные перевозочные документы с 1 сентября: что учесть бухгалтеру С 1 сентября участники грузоперевозок переходят на обязательные электронные документы. Подготовили подробную памятку: кого касаются новые правила, какие документы переводят в электронный вид, как работать с ЭТрН и ГИС ЭПД, какие штрафы предусмотрены и как оформлять документы в разных ситуациях. Скачайте по кнопке ниже.

❤2👍2🔥1

Showing the 12 most recent of 122 posts we hold for @Glavbuh_school. View and reaction counts are the latest single reading for each post, not a live figure, and a recent post is still accumulating both. A view count marked ≈ was rounded by Telegram before we ever saw it — t.me prints views in full below 1,000 and to three significant figures above, so ≈1,200,000 means somewhere between 1,150,000 and 1,249,999. Unmarked counts are exact. Text is reproduced from the public post preview and truncated for length.

Polls

The 6 most recent of 13 polls we hold for this entry, as Telegram rendered them when we read the post. A poll’s figures keep moving after that, so each one is dated.

1 Sept 2026, 07:28 UTCAnonymous Quiz76 voters

Как определить, что по договору контрагент перевозчик, а не экспедитор?

  1. У него есть собственный транспорт.36%
  2. Он самостоятельно оформляет все транспортные документы.20%
  3. Он отвечает за доставку груза до пункта назначения.45%

Shares as published, totalling 101%. No per-option vote count is published by Telegram, so none is shown.

28 Aug 2026, 10:02 UTCAnonymous Quiz71 voters

Что сделать до 1 сентября, чтобы перейти на оплату через универсальный QR-код?

  1. Закрыть все договоры эквайринга и заключить новые.4%
  2. Проверить программное обеспечение ККТ и POS-системы.92%
  3. Перевести покупателей на оплату цифровыми рублями.4%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

27 Aug 2026, 06:19 UTCAnonymous Quiz122 voters

Директор на гибридном графике дважды в месяц летает из Сочи в Санкт-Петербург. Как правильно оформить расходы на перелеты?

  1. Закрепить в трудовом договоре гибридный график,компенсацию проезда; начислять НДФЛ,страховые взносы.64%
  2. Оформлять как командировки и выдавать суточные.30%
  3. Оплачивать билеты как представительские расходы.6%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

25 Aug 2026, 07:28 UTCAnonymous Quiz109 voters

Какой аргумент сильнее всего работает, когда ИФНС переквалифицирует договор с самозанятым в трудовой?

  1. Подрядчик получает разные суммы каждый месяц.8%
  2. Подрядчик лично выполняет работы и сотрудничает с компанией более года.38%
  3. У самозанятого есть и другие заказчики, помимо этой компании.54%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

21 Aug 2026, 10:02 UTCAnonymous Quiz82 voters

С 1 сентября годовой лимит сверхурочных можно увеличить со 120 до 240 часов. При каком условии?

  1. Условие закрепят в коллективном договоре или отраслевом соглашении.68%
  2. Каждый работник даст письменное согласие.26%
  3. Компания уведомит трудовую инспекцию.6%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

20 Aug 2026, 07:28 UTCAnonymous Quiz124 voters

Порог доходов для НДС на упрощенке заморозили на уровне 20 млн руб. На какой срок?

  1. На три года — до 2029-го включительно.55%
  2. На один год — до 2027-го.43%
  3. Бессрочно.2%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

Percentages only — there are no per-option vote counts here, because Telegram publishes none. The public post preview gives each option’s share and a single voter total, and nothing else. Multiplying one by the other would produce a per-option tally that looks measured and is not: the shares are rounded to whole numbers before we ever see them. We print what was published and leave the column that does not exist empty.

The shares need not add up to 100. Rounding alone puts many polls at 99 or 101. A poll that allows more than one answer per voter runs well past 100 by design, and several here do. The bars are drawn against a fixed 100% track at each option’s own percentage rather than normalised to the total, so a poll that exceeds it shows that it does instead of being quietly rescaled.

Read from the 122 most recent posts we hold, published 3 August 2026 to 2 September 2026. Telegram labels each poll by kind — an anonymous poll, a quiz, a closed set of final results — and that label is reproduced rather than paraphrased.

Mentions

A mention is a weaker signal than a forward and is counted separately for that reason — naming a channel is not republishing it, and a handle in a post body is easy to place deliberately. The post counts beside each row below are distinct posts in which the handle appeared, from posts we have read on both sides — the “Named by N registered channels” figure above is a different count, of distinct NAMING CHANNELS rather than posts, and is not the sum of the rows under it.

Appears in Telegram’s recommendations for other channels

The reverse of the list above, and a different kind of signal. This does not require this channel to have ever been asked about directly — each row below is a channel we DID ask Telegram about, whose Telegram-generated list happened to include this one. A channel can appear here with an empty list above it, because being named by someone else’s query is independent of having been queried itself.

Журнал "Упрощёнка"
@uproshchenka · 22,827
Telegram ranks this channel #5 of 95 here — alongside 94 others — read 19 September 2026
Система Главбух
@sistemaglavbukh · 25,831
Telegram ranks this channel #5 of 95 here — alongside 94 others — read 13 September 2026
Журнал "Главбух"
@eglavbukru · 83,082
Telegram ranks this channel #7 of 96 here — alongside 95 others — read 18 August 2026
Контур для бухгалтера
@externjournal · 43,297
Telegram ranks this channel #32 of 94 here — alongside 93 others — read 28 August 2026
Рабочие лайфхаки: секреты и советы
@lifehackoftheday · 25,674
Telegram ranks this channel #34 of 97 here — alongside 96 others — read 13 September 2026
Бухэксперт
@buhexpert8 · 75,798
Telegram ranks this channel #34 of 94 here — alongside 93 others — read 19 August 2026
Канал "Учёт без забот"
@uchetbezzabot_1c · 39,649
Telegram ranks this channel #45 of 92 here — alongside 91 others — read 30 August 2026
Налоги для предпринимателей
@businessololo · 24,600
Telegram ranks this channel #47 of 94 here — alongside 93 others — read 15 September 2026
Нетипичный бухгалтер 🥇
@netipichniy_buh · 78,469
Telegram ranks this channel #54 of 94 here — alongside 93 others — read 19 August 2026
Бухгалтерский юмор 🤪
@buhast · 31,165
Telegram ranks this channel #58 of 82 here — alongside 81 others — read 6 September 2026
1С для бухгалтера ❤️
@buhi1c · 37,892
Telegram ranks this channel #71 of 89 here — alongside 88 others — read 31 August 2026
Бухучет, налоги, 1С
@buhru · 35,379
Telegram ranks this channel #81 of 95 here — alongside 94 others — read 2 September 2026

This channel appears in 12 seed channels' Telegram-generated recommendation lists in total. Each is Telegram’s list for THAT channel, not this one — see how this is measured.

Cite this entry

A live page changes as we take new readings, so a citation should name the measurement it is based on, not just the URL. The line below cites the subscriber count as measured 18 September 2026 — this entry's latest reading, not the date you are reading this.

“Высшая школа Главбух” (@Glavbuh_school), 18,513 subscribers as measured 18 September 2026. Telegram Register, tgregister.com/channel/Glavbuh_school.

Full measurement history, CC BY 4.0. Every reading this register holds for this entry, not just the latest one, as a dated, downloadable record: CSV · JSON. Free to use with attribution to tgregister.com. Each file carries its own generation timestamp, which is the figure to cite for exactly when the data was retrieved.