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International Accounting
 

All magazines 2024

 1(511) - 2024 January

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
 

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

Journal current issue

Vol. 27, Iss. 4
April 2024

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