International Accounting

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Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

Vol. 18, Iss. 2, January 2015

PRINCIPLES OF ACCOUNTING

pp. 2-11

The facts of economic life of mineral prospects accounting: identification, classification and reconstruction

( Sungatullina R.N. / Khuzin A.R. )

ACCOUNTING SYSTEMS ADAPTING

pp. 12-20

Goodwill as an object of accounting: the background

( Kuzubov S.A. )

TRANSFORMATION OF NATIONAL REPORTING

pp. 21-30

Rationale for lines of development of retained earnings accounting (uncovered loss)

( Sokolov A.A. / Zabrodin I.P. )

COST ACCOUNTING AND CALCULATION OF VALUE

pp. 31-45

Characteristics of 'expenses' and 'costs' for financial accounting

( Druzhilovskaya T.Yu. )

AUDIT ACTIVITY

pp. 46-57

Analytical procedures for the going concern principle applicability

( Krasnov V.D. / Kozmenkova S.V. )

REGULATION AND STANDARDIZATION OF REPORTING

pp. 58-68

Systematizing the accounting and financial reporting standardization: the scope and level of implementation

( Shogentsukova Z.Kh. / Gedgafova I.Yu. )

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

Journal current issue

Vol. 27, Iss. 4

April 2024

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