INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
Sustainability factors consideration: Emerging trends in financial reporting
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
Targeted financing of land reclamation works at agricultural enterprises: Accounting and reporting
THEORY OF ACCOUNTING
On the ways to improve the information content and analyzability of contemporary accounting forms
CONTROL AND AUDIT
Determining the stages of external and internal financial control
Economic entity as an object of financial control
REGULATION AND STANDARDIZATION OF REPORTING
Draft Federal Accounting Standard (FSBU) 4/2023 – Accounting (Financial) Statements: Content analysis and recommendations for improvement
2(512) - 2024 February
THEORY OF ACCOUNTING
The significance and role of contra-asset accounts in accounting theory and practice
TRANSFORMATION OF NATIONAL REPORTING
Report on the financial results of public and commercial sector organizations: Preparation particularities and analytical capabilities
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
Application of integrated reporting by small and medium-sized enterprises
FINANCIAL ACCOUNTING
Goods in wholesalers: Valuation at recognition, accounting considerations
CONTROL AND AUDIT
Elements of the modern system of domestic financial control
Internal control as a tool for identifying in-house reserves
Tax and taxation
Customs value of goods and VAT amounts brought by contractors or paid as part of the withholding agent's duty performance
3(513) - 2024 March
THEORY OF ACCOUNTING
Issues of accounting for intangible assets under the new standard at the stage of their identification
Non-financial assets: Composition and qualification description
The Environmental Determinism Theory in international accounting: The need to reconceptualize it
FINANCIAL ACCOUNTING
Related entities disclosure in financial statements: A current status study
CONTROL AND AUDIT
Personnel security of economic entities: Condition control using management information systems
Tax and taxation
Multi-component complex ores: Special aspects of using ad valorem and specific mineral extraction tax rates
4(514) - 2024 April
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
Classification and presentation of equity in IFRS financial statements
ACCOUNTING SYSTEMS ADAPTING
Areas to improve the public sector accounting system in the Syrian Arab Republic
CONTROL AND AUDIT
Functioning of the internal control system in construction organizations based on the business processes regulation
On the assessment of the effectiveness of internal financial control in State-owned (municipal) institutions
THEORY OF ACCOUNTING
Adaptation of the Russian Accounting System for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 1
FINANCIAL ACCOUNTING
Arrangements for environmental costs analytical accounting at crop production enterprises