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Channel

Высшая школа Главбух

@Glavbuh_school

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

18,457subscribers

-191 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 August 2019 and 30 September 2021 — estimated from Telegram’s id allocation, not measured. How this range is calculated.
First recorded7 August 2026
Last confirmed live6 November 2026
Measurements held58
Confirmed unchanged1 time, most recently 6 November 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 the other topics.

Growth

18,45718,66118,5597 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 subscribers30 September 2026 — 18,500 subscribers5 October 2026 — 18,493 subscribers10 October 2026 — 18,486 subscribers13 October 2026 — 18,485 subscribers15 October 2026 — 18,479 subscribers16 October 2026 — 18,477 subscribers17 October 2026 — 18,478 subscribers18 October 2026 — 18,477 subscribers19 October 2026 — 18,486 subscribers20 October 2026 — 18,477 subscribers21 October 2026 — 18,469 subscribers24 October 2026 — 18,467 subscribers25 October 2026 — 18,464 subscribers26 October 2026 — 18,463 subscribers26 October 2026 — 18,457 subscribers28 October 2026 — 18,470 subscribers29 October 2026 — 18,472 subscribers31 October 2026 — 18,471 subscribers31 October 2026 — 18,465 subscribers1 November 2026 — 18,462 subscribers2 November 2026 — 18,465 subscribers4 November 2026 — 18,464 subscribers5 November 2026 — 18,461 subscribers6 November 2026 — 18,460 subscribers6 November 2026 — 18,457 subscribers7 August 20266 November 2026
58 measurements spanning 92 days, net -191. 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 18,426–18,692 and does not start at zero.
Measurement log — every subscribers count we have recorded, most recent 20 of 58
Measured (UTC)SubscribersChange
6 Nov 2026, 23:2518,457-3
6 Nov 2026, 00:1618,460-1
5 Nov 2026, 03:3618,461-3
4 Nov 2026, 01:5718,464-1
2 Nov 2026, 22:0918,465+3
1 Nov 2026, 21:0618,462-3
31 Oct 2026, 21:1518,465-6
31 Oct 2026, 00:0418,471-1
29 Oct 2026, 02:1718,472+2
28 Oct 2026, 01:4618,470+13
26 Oct 2026, 23:5918,457-6
26 Oct 2026, 01:1718,463-1
25 Oct 2026, 02:3018,464-3
24 Oct 2026, 03:3118,467-2
21 Oct 2026, 21:3518,469-8
20 Oct 2026, 15:4518,477-9
19 Oct 2026, 15:4618,486+9
18 Oct 2026, 13:1818,477-1
17 Oct 2026, 16:4818,478+1
16 Oct 2026, 18:4618,477first reading

Engagement

157 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 71 pages of Telegram’s post history, 20 posts per page.

ERR · 30 days
2.30%
avg views ÷ 18,457 subscribers
Avg views / post
424
35 posts measured
Reaction rate
0.963%
reactions ÷ views · ER floor
Posts in window
35
of 157 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. It is computed over the 32 of 35 measured posts that carry a reaction reading, and over those same posts' views.

What these figures were computed from
WindowRolling 30 days · latest post in window 6 November 2026
Posts held157 (3 August 2026 – 6 November 2026)
Views total14,843
Reactions total137
Forwards / commentsnot exposed by the public surface — not measured, not estimated
Readings taken6 Nov 2026, 16:38 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
3m 45s
Average length
56s

Measured directly from 4 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

593 reactions across 154 posts, in 9 distinct kinds. The most used accounts for 43.2% of them.

Every reaction kind recorded on the sample, most used first
ReactionCountShareShare, drawn
👍25643.2%
❤21135.6%
🔥9616.2%
😁213.54%
🥰50.843%
🎉10.169%
👎10.169%
😎10.169%
🤯10.169%

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 154 of the 157 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 593 reactions in total: the kind of figure the paragraph above means by “a reaction total printed elsewhere on the page”.

Measured over the 157 most recent posts we hold, published 3 August 2026 to 6 November 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
0.637%
1 of 157 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
524
over 156 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 157 most recent posts we hold, published 3 August 2026 to 6 November 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

Telegram’s own ‘edited’ marker: 1 of 35 posts held from the last 30 days (2.86%) carried it when this register last read them. The marker says a post was changed after publishing, not what it said before — this register holds the earlier wording only where an edit fell between two of its own reads (see the edit ledger and how it is measured).

6 Nov 2026, 14:20 UTC150 views1 reactionsread 6 November 2026
Photo

👀 Одна из самых известных оптических иллюзий в мире «Моя жена и моя тёща» Одни люди видят молодую женщину с головой, повёрнутой к заднему фону, в то время как другие – профиль пожилой женщины. Исследование говорит, что то, кого вы видите на изображении, зависит от вашего возраста. Кого увидели здесь вы в первую очередь? ❤️ - девушку 🔥 - женщину 👍 - обеих 👉 Не грузятся фото и видео? Подпишитесь на нас в МАКС #юмо

👍1

6 Nov 2026, 12:25 UTC178 viewsread 6 November 2026

🔥🔥 Практика и контроль: как не попасть на доначисления. Анализ принятых деклараций позволяет выделить наиболее частые ошибки налогоплательщиков: 🔸 неправомерное применение специальных ставок при доходах, превышающих установленный лимит; 🔸 неполное отражение выставленных счетов-фактур; 🔸 одновременное выставление счетов-фактур по специальным и общепринятым ставкам; 🔸 указание неверной суммы начисленного НДС; 🔸 н…

6 Nov 2026, 10:02 UTC217 viewsread 6 November 2026
Poll

Компания заключила договор на перевозку и оплачивает ее отдельно. Перевозчик не сформировал ЭТрН. Чем это грозит заказчику?

  1. Ничем, если есть хотя бы бумажная накладная.16%
  2. Налоговая откажет в вычете НДС и снимет расходы по прибыли.70%
  3. Ничем, если есть счет-фактура.14%

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

6 Nov 2026, 09:45 UTC224 viewsread 6 November 2026

📢 Какие документы запросит налоговая для подтверждения вычета. Чтобы заявить вычет по НДС, недостаточно просто получить счет от поставщика. Налоговая может запросить документы, подтверждающие реальность сделки, принятие товаров или услуг на учет и их фактическое движение. 1️⃣ Счет-фактура или УПД Главным основанием для вычета является счет-фактура, оформленный в соответствии с требованиями статьи 169 НК РФ. Провер…

6 Nov 2026, 06:17 UTC283 views4 reactionsread 6 November 2026
Photo

⚡ Что изменится в бухучете по ФСБУ 10/2026 «Расходы» Опубликован ФСБУ 10/2026 «Расходы» (приказ Минфина от 24.04.2026 № 53н). Компании обязаны его применять с отчетности за 2027 год одновременно с ФСБУ 9/2025 «Доходы» (информационное сообщение Минфина от 06.07.2026 № ИС-учет-66). В таблице мы сравили, чем ФСБУ 10/2026 отличается от текста ПБУ 10/99 «Расходы организации», который утратит силу. Скачайте таблицу в наш…

❤2👍2

5 Nov 2026, 13:20 UTC378 views3 reactionsread 6 November 2026
Photo

⚡️ Возврат товара по первоначальному договору: как продавцу принять НДС к вычету. Если покупатель возвращает товар в рамках первоначального договора, стороны фактически уточняют данные по ранее оформленной реализации. Продавец вправе принять к вычету НДС, ранее уплаченный при реализации, в части возвращенных товаров. Основание для вычета Для применения вычета продавец оформляет один из документов: 1️⃣ корректиро…

👍3

5 Nov 2026, 12:21 UTC313 views1 reactionsread 6 November 2026
Video

🎓 Новый курс от школы Главбуха на Упрощенке. Начните учиться бесплатно >>

👍1

5 Nov 2026, 11:25 UTC317 views1 reactionsread 6 November 2026
Photo

Программа Закрытого Клуба для бухгалтеров на НОЯБРЬ. 30+ новых поправок в Налоговый кодекс уже вступили в силу. И это только начало, ноябрь покажет полную картину изменений к следующему году. Вот что разберем в Клубе в этом месяце. ✔️ 30+ новых поправок в НК. Минфин вводит больше 30 изменений по НДФЛ, взносам, штрафам и спецрежимам. Разбираем каждую поправку и показываем, что нужно проверить и поправить в учёте уже…

👍1

5 Nov 2026, 10:20 UTC315 views1 reactionsread 6 November 2026

💡️️️️️️ Возврат качественного товара через обратную реализацию. Обратную реализацию применяют, когда покупатель возвращает качественный товар, соответствующий условиям договора. Такой вариант используют, если: 🔘 закон не позволяет оформить возврат товара; 🔘 в договоре не предусмотрено условие о возврате; 🔘 стороны не заключили соглашение о расторжении или изменении договора. По общему правилу стороны не могут т…

👍1

5 Nov 2026, 09:04 UTC330 views1 reactionsread 6 November 2026
Photo

⚡️Готов план проверок до конца ноября! Узнайте по ИНН, кому грозит проверка Дайте верный ответ на два вопроса и получите бесплатный доступ к спискам на проверку. Найти компанию в списке можно по ИНН. 📲 УЗНАТЬ, КОГО ЖДЕТ ПРОВЕРКА

👍1

5 Nov 2026, 07:26 UTC368 views1 reactionsread 6 November 2026
Poll

После увольнения двух коллег объем задач бухгалтера вырос, и он потребовал доплату. Когда даже через суд не получить выплату?

  1. Функции коллег есть в должностной инструкции.80%
  2. Не было приказа о сокращении штата.19%
  3. Бухгалтер работает в организации меньше года.1%

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

👍1

4 Nov 2026, 15:15 UTC452 views4 reactionsread 6 November 2026
Photo

А вы жалуетесь на бессонницу? 😄 Еще больше шуток, которые поймет каждый бухгалтер, на канале Главбух.Юмор. 👉 Высшая школа Главбух в MAX #юмор

👍2🥰1😁1

Showing the 12 most recent of 157 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.

Posts recorded as deleted after publishing

We recorded 8 posts on @Glavbuh_school as deleted — posts this register held that were missing from the channel’s public page on two separate reads, taken from different network addresses at least an hour apart.

A deletion is not wrongdoing. This register can see that a post it held is no longer on the channel’s public page, and when — not why. Expired ad placements, reposts, rotating links and corrections all look the same. This is a count of recorded detections, not an exact total: it misses deletions we could not see, because only a post we held and later re-read inside the page can be seen to go, and it may include a small number of wrong records. How this is measured.

First seen missing
9 August 2026
Most recent seen missing
4 November 2026
Median time before seen missing
2 days
Seen missing in the last 30 days
1

Polls

The 6 most recent of 18 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.

6 Nov 2026, 10:02 UTCAnonymous Quiz37 voters

Компания заключила договор на перевозку и оплачивает ее отдельно. Перевозчик не сформировал ЭТрН. Чем это грозит заказчику?

  1. Ничем, если есть хотя бы бумажная накладная.16%
  2. Налоговая откажет в вычете НДС и снимет расходы по прибыли.70%
  3. Ничем, если есть счет-фактура.14%

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

5 Nov 2026, 07:26 UTCAnonymous Quiz102 voters

После увольнения двух коллег объем задач бухгалтера вырос, и он потребовал доплату. Когда даже через суд не получить выплату?

  1. Функции коллег есть в должностной инструкции.80%
  2. Не было приказа о сокращении штата.19%
  3. Бухгалтер работает в организации меньше года.1%

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

3 Nov 2026, 07:28 UTCAnonymous Quiz121 voters

Лишит ли вычета НДС опечатка в адресе или наименовании продавца в счете-фактуре?

  1. Да, всегда.6%
  2. Нет, если можно однозначно определить участника сделки.80%
  3. Да, если адрес отличается от данных ЕГРЮЛ.14%

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

30 Oct 2026, 10:02 UTCAnonymous Quiz110 voters

На какой срок компания может переносить вычет НДС по старому счету-фактуре?

  1. Три года.90%
  2. Два года.2%
  3. Один год.8%

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

29 Oct 2026, 06:31 UTCAnonymous Quiz102 voters

Какое из утверждений соответствует действительности в сентябре 2026 года?

  1. Досудебные претензии теперь необходимо погашать по QR-коду из электронного письма.3%
  2. Власти ведут тотальный контроль за поездками всех граждан.1%
  3. Цифровой рубль - добровольная третья форма валюты наряду с наличным и безналичным рублем.96%

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

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.

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 157 most recent posts we hold, published 3 August 2026 to 6 November 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 · 22,735
Telegram ranks this channel #5 of 95 here — alongside 94 others — read 19 September 2026
Система Главбух
@sistemaglavbukh · 25,689
Telegram ranks this channel #5 of 95 here — alongside 94 others — read 13 September 2026
Журнал "Главбух"
@eglavbukru · 82,400
Telegram ranks this channel #7 of 96 here — alongside 95 others — read 18 August 2026
Типичный Бухгалтер
@typical_buh · 19,873
Telegram ranks this channel #19 of 98 here — alongside 97 others — read 29 September 2026
Контур для бухгалтера
@externjournal · 42,925
Telegram ranks this channel #32 of 94 here — alongside 93 others — read 28 August 2026
Рабочие лайфхаки: секреты и советы
@lifehackoftheday · 25,867
Telegram ranks this channel #34 of 97 here — alongside 96 others — read 13 September 2026
Бухэксперт
@buhexpert8 · 75,314
Telegram ranks this channel #34 of 94 here — alongside 93 others — read 19 August 2026
Канал "Учёт без забот"
@uchetbezzabot_1c · 39,381
Telegram ranks this channel #45 of 92 here — alongside 91 others — read 30 August 2026
Налоги для предпринимателей
@businessololo · 24,401
Telegram ranks this channel #47 of 94 here — alongside 93 others — read 15 September 2026
Нетипичный бухгалтер 🥇
@netipichniy_buh · 77,962
Telegram ranks this channel #54 of 94 here — alongside 93 others — read 19 August 2026
Бухгалтерский юмор 🤪
@buhast · 31,063
Telegram ranks this channel #58 of 82 here — alongside 81 others — read 6 September 2026
1С для бухгалтера ❤️
@buhi1c · 37,820
Telegram ranks this channel #71 of 89 here — alongside 88 others — read 31 August 2026
Бухучет, налоги, 1С
@buhru · 35,222
Telegram ranks this channel #81 of 95 here — alongside 94 others — read 2 September 2026

This channel appears in 13 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 6 November 2026 — this entry's latest reading, not the date you are reading this.

“Высшая школа Главбух” (@Glavbuh_school), 18,457 subscribers as measured 6 November 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.