The origin of accounting: Antiquity or the middle ages?
ACCOUNTING SYSTEMS ADAPTING
- Development of a mathematical apparatus for consolidated accounting
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- IFRS for small and medium-sized businesses in the world: A review, evaluation, and prospects of application
Managerial accounting
- Enterprise risk management: A methodological aspect
THEORY OF ACCOUNTING
- Balance sheet and accounting thought: From Luka Pacioli to our days
Managerial accounting
- Management accounting development in Russia: Analysis of opportunities and functional limitations
- Integration of modern management accounting methods at lean manufacturing companies
COST ACCOUNTING AND CALCULATION OF VALUE
- Methodological approaches to accounting for website development costs of the organization
THEORY OF ACCOUNTING
- Principles of accounting: A retrospective of the formation and current trends
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Islamic model of accounting as a socio-economic phenomenon
Managerial accounting
- Accounting and analytical provision of credit risk management of agricultural holdings in terms of global crisis management
- The essence and specificity of the accounting work in the conditions of high inflation
THEORY OF ACCOUNTING
- 'White spots' of the economic research methodology: The method of accounting science as an outcast of accounting theory
- The logic of designing the double-entry bookkeeping: Fortuity or regularity?
PRINCIPLES OF ACCOUNTING
- Accounting principles for microenterprises: Composition and content
CHAPTER OF HISTORY
- Mathematical foundations of the balance sheet theory by A.P. Roudanovsky
TRANSFORMATION OF NATIONAL REPORTING
- The reform of accounting system in Mongolia
Managerial accounting
- Development of strategic cost management accounting techniques at chemical enterprises
FINANCIAL ACCOUNTING
- Revaluation and its importance for the assessment of value of assets of the business entity
REGULATION AND STANDARDIZATION OF REPORTING
- Accounting for estimated liabilities for the upcoming disposals in 2017 and 2018: The Draft Federal Accounting Standard Fixed Assets innovations
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Derivatives: Definition and mechanism of recognition for accounting purposes
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Accounting for financial instruments in lease transactions
COST ACCOUNTING AND CALCULATION OF VALUE
- Cost optimization at bakeries based on management accounting tools
PROBLEMS OF ACCOUNTING
- Conceptual Framework for Financial Reporting: A critical analysis of new approaches
ACCOUNTING SYSTEMS ADAPTING
- Revisiting the relationship of accounting and statistics
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Revenue recognition in financial statements according to international and Russian practices
- The concept of integrated reporting in public sector organizations
CHAPTER OF HISTORY
- Economic forensics in Russia: history and modern times
PRINCIPLES OF ACCOUNTING
- The impact of Materiality and Reliability categories on accountant's professional judgment formation
TRANSFORMATION OF NATIONAL REPORTING
- Accounting and risk management of the commercial organization
Managerial accounting
- Modern managerial accounting theories in works by foreign authors
COST ACCOUNTING AND CALCULATION OF VALUE
- Classification of environmental costs in the accounting system
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- On the need to maintain capital and improve the assessment of its elements in the balance sheet equation aspect, taking into account the current time factor
- Analyzing the theoretical basis of the consolidated financial statements concept
AUDIT ACTIVITY
- Methodological aspects of audit risk assessment taking into account factors of activities, events and restrictions
SCHOLAR DISPUTE
- A process approach to accounting outsourcing
THEORY OF ACCOUNTING
- Denial of additional accounts as an option to enhance the efficiency of accounting
BUDGET FINANCING
- Budget financing and monitoring of cost effectiveness in cultural institutions
FINANCIAL ACCOUNTING
- Specifics of accounting for software sale using modern IT
CHAPTER OF HISTORY
- Accounting and financial reporting of the City of Moscow during the origination of the city government
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The influence of the Russian and international financial reporting institutions of public sector on the creation of balance sheets
- Harmonization of financial and tax accounting for banking operations
TRANSFORMATION OF NATIONAL REPORTING
- A model of information and analytical support of integrated reporting from the company's true value position
AUDIT ACTIVITY
- Using the analytical procedures to form audit sampling in the audit of wage settlements
TRANSFORMATION OF NATIONAL REPORTING
- Methodological aspects of integrated reporting generation in clusters
Managerial accounting
- The TDABB methodology in the management control of insurance companies
FINANCIAL ACCOUNTING
- A method to analyze the corporate payout policy
CHAPTER OF HISTORY
- Historical preconditions for formation of the Russian accountant's mentality
Managerial accounting
- Current problems in developing and implementing a budgeting system in a municipal public institution
Tax and taxation
- Reform of VAT and the unified agricultural tax
AUDIT ACTIVITY
- The methodological basis of audit in the context of significant compliance risk of the auditee
REGULATION AND STANDARDIZATION OF REPORTING
- Organizational aspects of internal financial control (audit) implementation in State-financed institutions of higher professional education
THEORY OF ACCOUNTING
- The concept of capital and the hypotheses about the genesis of double entry bookkeeping
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Developing the system of qualitative characteristics of financial information
Managerial accounting
- Methods to analyze consolidated financial statements of Russian strategic enterprises on the basis of aggregate, matrix and dynamic forms
- Analyzing the specifics of transaction costs of opportunism in franchising
THEORY OF ACCOUNTING
- Historical aspects of formation of accounting paradigms and their contemporary assessment
CORPORATE SOCIAL ACCOUNTABILITY
- Non-financial reporting as a tool to implement the corporate social responsibility concept
COST ACCOUNTING AND CALCULATION OF VALUE
- Cost accounting and calculation of production costs under RAS and IFRS: The OAO AvtoVAZ case
AUDIT ACTIVITY
- Going concern principle: The essence and economic conditionality
ACCOUNTING SYSTEMS ADAPTING
- Problems of applying valuation reserves in the systems of Russian and international standards
Managerial accounting
- Data modeling in management accounting and budgeting systems
- Trends in the development of management accounting tools
Taxes and taxation
- Improvement of indirect taxation in the Russian Federation
Managerial accounting
- Intermediate function costing: The IT function case
Tax and taxation
- Building a model to coordinate interests of the State and taxpayers when consolidating the tax obligations
- Prospects for applying the compensation rate of VAT in the agriculture of Ukraine
CHAPTER OF HISTORY
- Economic development of Russia: The latter half of the 19th and early 20th centuries
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- On the impact of IFRS on results of financial analysis of organizations
Managerial accounting
- Improving the organization of accounting process at public catering enterprises
SOCIAL AND ENVIRONMENTAL ACCOUNTING
- Proposals on reforming the fundamental principles of the enterprise, joint-stock company and social interest through environmental accounting (Part I)
Tax and taxation
- Reforming Chapter 21 of the Russian Tax Code: From VAT to GST
ACCOUNTING SYSTEMS ADAPTING
- Harmonization of Iraqi asset accounting using the Russian PBU and IFRS principles
SOCIAL AND ENVIRONMENTAL ACCOUNTING
- Proposals on reforming the fundamental principles of the enterprise, joint-stock company and social interest through environmental accounting (Part 2)
Tax and taxation
- Personal income tax: Current trends and determining factors
- Specific features of tools for agricultural sector tax regulation applied in the Ukrainian and world practice
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The customer equity concept in integrated reporting: An analysis of theoretical background
SOCIAL AND ENVIRONMENTAL ACCOUNTING
- Proposals on reforming the fundamental principles of the enterprise, joint-stock company and social interest through environmental accounting (Part III)
Tax and taxation
- Tax liabilities as an object of internal control in consumer cooperation organizations
- Methodological and practical problems related to formation of personal income tax liability identified during tax consulting