All magazines 2023
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Recognition of separate intangible assets in terms of the FSBU 14/2022 Standard: Some peculiarities
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Integrative thinking: Theory and practical application
Managerial accounting
- Information support of project activities under risk and uncertainty
FINANCIAL ACCOUNTING
- Broadening options to analyze small business' financial results
Tax and taxation
- Parallel imports against the backdrop of sanctions: Accounting and tax treatment
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The use of comparative market coefficients to measure office property market and fair values: Some special aspects
- Federal Accounting Standard FSBU 14/2022: Innovations in the amortization of intangible assets. Part 1
TRANSFORMATION OF NATIONAL REPORTING
- The issues of convergence of assets accounting in RAS and IFRS considering the application of FSBU 6/2020 – Property, Plant and Equipment
Tax and taxation
- Problems of value added tax management and the anti-crisis measures to address them: Optimizing rates and improving VAT administration
REGULATION AND STANDARDIZATION OF REPORTING
- Project structure of financial statements: Comparative analysis and recommendations for improvement
ACCOUNTING SYSTEMS ADAPTING
- Generation of profit and loss statements by Syrian companies in the context of hyperinflation
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Federal Accounting Standard FSBU 14/2022: Innovations in the amortization of intangible assets. Part 2
CONTROL AND AUDIT
- Choosing an internal control model for agrarian organizations to ensure economic security
Tax and taxation
- Accounting considerations and tax treatment of IT companies under sanctions
THEORY OF ACCOUNTING
- Reliability of reporting information from the standpoint of Yaroslav Sokolov's Accounting Paradox Theory
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Disclosed statement digitalization: Challenges and solutions
CONTROL AND AUDIT
- Organization of staff-benefits internal control: Development of methodological approaches
FINANCIAL ACCOUNTING
- The issues of low-value material object accounting
ACCOUNTING SYSTEMS ADAPTING
- Accounting for deferred taxes in the initial recognition of assets and liabilities. Part 1
INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING
- Digitalization of accounting: The experience of China
Managerial accounting
- Designing a system of control over management reporting indicators
FINANCIAL ACCOUNTING
- Digitalization and artificial intelligence in accounting: Achievements and prospects
- R&D contract implementation at defense industry enterprises: The issues of income recognition according to the cost of work as and when completed
ACCOUNTING THEORY
- The structure of accounting theory. Part 1
ACCOUNTING SYSTEMS ADAPTING
- Accounting for deferred taxes in the initial recognition of assets and liabilities. Part 2
THEORY OF ACCOUNTING
- The structure of accounting theory. Part 2
- On the mechanism for improving accounting and reporting of subordinate educational institutions of the Ministry of Culture of the Russian Federation
Managerial accounting
- Accounts payable forecasting in financial management: Opportunities and limitations
FINANCIAL ACCOUNTING
- Particularities of documenting the accounting events on intangible-asset acquisition, revaluation and write-off
ACCOUNTING SYSTEMS ADAPTING
- Accounting unreliability risks in the context of accounting reform
 REGULATION AND STANDARDIZATION OF REPORTING
- Accounting record-keeping when preparing integrated reporting in agricultural organizations: Some considerations
FINANCIAL ACCOUNTING
- Qualimetric accounting for agricultural products, land and biological assets
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Federal Accounting Standard FSBU 28/2023 – Taking Inventory: An analysis of the structure and content
- Information on climate change in financial statements: Disclosure and analysis
CHAPTER OF HISTORY
- The origin of double-entry bookkeeping: Hypotheses and facts
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Conceptual framework for reporting: The impact of changes on the theory and methodology of accounting and reporting
- Stages of development and convergence of bookkeeping and tax accounting in Turkey
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Integrated reporting of an educational institution: Contemporary challenges
CONTROL AND AUDIT
- Intangible assets as an object of accounting expertise
INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING
- Research on tax administration reforms in the Russian practice
CORPORATE SOCIAL ACCOUNTABILITY
- Disclosing SDGs achievement indicators in the reporting of Russian universities based on the ESG approach. Part 1
THEORY OF ACCOUNTING
- Historical aspects and the current problems of accounting for fixed assets depreciation
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Application of the principle of rationality in the conditions of accounting according to Federal Accounting Standard (FSBU) 6/2020 - Fixed Assets
CONTROL AND AUDIT
- Using forensic accounting information in financial control
- Principles of organization and implementation of internal financial control of State (municipal) institutions
- Improving internal control of costs for land reclamation works
CORPORATE SOCIAL ACCOUNTABILITY
- Disclosing SDGs achievement indicators in the reporting of Russian universities based on the ESG approach. Part 2
THEORY OF ACCOUNTING
- The basic postulates of accounting. Part 1
ACCOUNTING SYSTEMS ADAPTING
- Deferred taxes in financial institutions: A review of empirical research and the role of tax effects in regulatory capital. Part 1
- Generation of financial position statements by Syrian companies in the context of hyperinflation. Part 1
CONTROL AND AUDIT
- The concept of System-Adaptive Approach (SAA) as a new approach to ensuring business continuity
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Improvement of financial and management reporting on land reclamation works at agricultural enterprises
THEORY OF ACCOUNTING
- The basic postulates of accounting. Part 2
ACCOUNTING SYSTEMS ADAPTING
- Outsourcing-based development of accounting and analytical support for the agricultural organizations' activities
- Deferred taxes in financial institutions: A review of empirical research and the role of tax effects in regulatory capital. Part 2
- Generation of financial position statements by Syrian companies in the context of hyperinflation. Part 2
CONTROL AND AUDIT
- Internal control models: Historical transformations and development prospects
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Risks of misstatements of the company's financial condition in the context of Federal Accounting Standard (FSBU) 25/2018 – Accounting for Leases
FINANCIAL ACCOUNTING
- Accounting for the formation of a fixed-asset depreciation fund and its transformation into reproducible capital
- Issues of environmental cost accounting in crop production at the present stage
REGULATION AND STANDARDIZATION OF REPORTING
- Disclosure in corporate reporting: Classification, trends, and prospects
- Tax information in non-financial corporate reporting
AUDIT AND CONTROL
- Management of internal control of staff salary settlements in agricultural entities: Some peculiarities
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