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pp. 714–730
Accounting risks: Identification and management issues
( Tat'yana Yu. SEREBRYAKOVA / Larisa V. MARKINA )
pp. 731–753
Accounting record-keeping when preparing integrated reporting in agricultural organizations: Some considerations
( Aleksei N. BOBRYSHEV / Sergei A. ZVYAGIN / Andrei A. KEMPF )
pp. 754–768
Qualimetric accounting for agricultural products, land and biological assets
( Rolan A. ALBOROV / Svetlana V. KOZMENKOVA / Meri K. DZHIKIYA )
pp. 769–790
Federal Accounting Standard FSBU 28/2023 – Taking Inventory: An analysis of the structure and content
( Ekaterina K. KOPYLOVA / Tat'yana I. KOPYLOVA )
pp. 791–811
Information on climate change in financial statements: Disclosure and analysis
( Guzaliya S. KLYCHOVA / Yuliya N. GORSHKOVA )
pp. 812–826
The origin of double-entry bookkeeping: Hypotheses and facts
( Lidiya I. KULIKOVA )