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pp. 1206–1224
International sustainability reporting standards: A comparative analysis
( Natal'ya V. MALINOVSKAYA )
pp. 1225–1260
Methodological specifics of deferred tax registration and the issues of adequate information presentation in financial statements
( Andrei A. AKSENT'EV )
pp. 1261–1282
Development of accounting in Russia (1991–2021): The results and prospects
( Svetlana V. KOZMENKOVA / Rolan A. ALBOROV )
pp. 1283–1306
Intangible asset accounting outlook: Valuation and reporting
( Tat'yana Yu. DRUZHILOVSKAYA )
pp. 1307–1322
Transformation of ISA 315 as a response to the changing operating environment and the introduction of digital technologies
( Margarita F. SAFONOVA / Natal'ya V. MAMUSHKINA )