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International Accounting
 

«International Accounting»

Vol. 25, Iss. 12, December 2022

 INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 1326–1345

The concept of accounting for contractual obligations: Searching for accounting development areas

Viktor S. PLOTNIKOV / Olesya V. PLOTNIKOVA )

pp. 1346–1359

Non-financial reporting of organizations: Stages and procedures of preparation

Guzaliya S. KLYCHOVA / El'vira R. SALAKHUTDINOVA / Kamil Z. MUKHAMEDZYANOV )

 Managerial accounting

pp. 1360–1381

A model of accounting and analytical support of cost optimization in the context of new institutionalism

Ekaterina Yu. VORONOVA / Аnna А. VEKSHINA )

 FINANCIAL ACCOUNTING

pp. 1382–1402

Accounting for the acquisition (creation), impairment and write-off of intangible assets

Rolan A. ALBOROV / Grigorii R. ALBOROV / Svetlana V. KOZMENKOVA / Ekaterina L. MOSUNOVA )

 AUDIT ACTIVITY

pp. 1403–1427

Artificial intelligence technologies: Prospects for use in the company’s internal audit

Margarita F. SAFONOVA / Aleksei Yu. ALEKSEENKO )

 CONTROL AND AUDIT

pp. 1428–1442

Accounting reporting of institutions as a source of evidence in the process of departmental control of financial and economic activities

Sergei V. GOLOVIN )

 

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

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Vol. 27, Iss. 4
April 2024

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