International Accounting

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Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

Vol. 26, Iss. 12, December 2023

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 1320–1338

Risks of misstatements of the company's financial condition in the context of Federal Accounting Standard (FSBU) 25/2018 – Accounting for Leases

( Tat'yana Yu. SEREBRYAKOVA / Artur A. SEMENOV )

FINANCIAL ACCOUNTING

pp. 1339–1353

Accounting for the formation of a fixed-asset depreciation fund and its transformation into reproducible capital

( Rolan A. ALBOROV / Svetlana V. KOZMENKOVA / Ekaterina L. MOSUNOVA )

pp. 1354–1373

Issues of environmental cost accounting in crop production at the present stage

( Guzaliya S. KLYCHOVA / El'mir A. GALLYAMOV )

REGULATION AND STANDARDIZATION OF REPORTING

pp. 1374–1395

Disclosure in corporate reporting: Classification, trends, and prospects

( Svetlana V. PANKOVA / Zauresh S. TUYAKOVA )

pp. 1396–1418

Tax information in non-financial corporate reporting

( Natal'ya G. SAPOZHNIKOVA / Vera N. SERDYUK / Mariya V. TKACHEVA )

AUDIT AND CONTROL

pp. 1419–1436

Management of internal control of staff salary settlements in agricultural entities: Some peculiarities

( Irina N. KALININA )

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4

April 2024

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