All magazines 2024
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
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
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
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
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Developing approaches to the sustainability assurance
- Integrating sustainability factors into corporate financial reporting in the modern ESG agenda context. Part 1
THEORY OF ACCOUNTING
- Capital as an economic category. Elements of capital as accounting objects
- Adaptation of the Russian accounting system for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 2
AUDIT ACTIVITY
- Risk assessment steps and their changes due to the adoption of International Standard on Auditing (ISA) 315 (Revised 2019)
Managerial accounting
- A data collection system model for sustainability reporting
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Integrating sustainability factors into corporate financial reporting in the modern ESG agenda context. Part 2
Management
- Developing the methodological provisions for assessing the sustainable development of an organization
CONTROL AND AUDIT
- Information and cybersecurity audit: Statutory regulation and performance issues
Managerial accounting
- On the formation of accounting and analytical information in investment management
FINANCIAL ACCOUNTING
- Non-financial asset valuation at higher education institutions: The theoretical and practical aspects
- Accounting for income and expenditure on government quotas for greenhouse gas emissions in crop production
Managerial accounting
- Concepts of management accounting in the context of its definition and relation to the accounting essence
FINANCIAL ACCOUNTING
- Sharia-compliant financial statements: Specifics of information disclosure
THEORY OF ACCOUNTING
- Application of fair value for non-financial assets valuation by higher education institutions: Status and prospects
SOCIAL AND ENVIRONMENTAL ACCOUNTING
- Environmental and social accounting: An alternative vision of corporate sustainability. Part 1
CONTROL AND AUDIT
- Improving the internal control system in the digital economy
- Accounting and analytical support of internal cost control in the health resort institutions
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Presentation and disclosure in financial statements: New developments in IFRS 18
Managerial accounting
- Problems and prospects for the development of Russian management accounting – Ten years later
FINANCIAL ACCOUNTING
- Assessing innovations in inventory and fixed-asset accounting: Controversial issues and prospects for their solution
- Land reclamation as an object of accounting: The current state and development prospects
SOCIAL AND ENVIRONMENTAL ACCOUNTING
- Environmental and social accounting: An alternative vision of corporate sustainability. Part 2
INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING
- Assessing the use of digital technologies by industrial enterprises
Tax and taxation
- On the taxation of deposits and bonds and the need to qualify passive income
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Hedging instruments to ensure the economic security of economic entities: Methodological background. Part 1
- The economic nature and process of formation of accounting estimates and accounting valuations
FINANCIAL ACCOUNTING
- Conceptual issues of accounting (financial) reporting: Innovation, discussion and prospects
- Sales expenses of trade and manufacturing organizations: Theoretical aspects and accounting considerations. Part 1
THEORY OF ACCOUNTING
- A critical analysis of government grants accounting approaches. Part 1
AUDIT ACTIVITY
- Determining the materiality for auditing procedures in relation to integrated reporting
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Hedging instruments to ensure the economic security of economic entities: Methodological background. Part 2
PRINCIPLES OF ACCOUNTING
- Modern accounting paradigm for presenting information on innovative activities of higher education institutions
FINANCIAL ACCOUNTING
- Sales expenses of trade and manufacturing organizations: Theoretical aspects and accounting considerations. Part 2
- Disclosure of non-financial assets in the accounting statements of universities: Current practice and prospects
THEORY OF ACCOUNTING
- A critical analysis of government grants accounting approaches. Part 2
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The category of invested capital and its classification
THEORY OF ACCOUNTING
- Evolution of the fair value concept in accounting and its impact on the theory and practice of financial reporting
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Challenges in developing a systems approach to sustainability reporting
FINANCIAL ACCOUNTING
- Accounting for VAT calculations when receiving subsidies in agriculture
REGULATION AND STANDARDIZATION OF REPORTING
- Specialized non-financial reporting on the housing and utilities organizations' activities: Analysis and problems
CONTROL AND AUDIT
- Accounting and analytical support of internal control of receivables at construction organizations
INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING
- Internal control of the commercial bank resource use efficiency
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