International Accounting

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International Accounting

«International Accounting»

Vol. 27, Iss. 1, January 2024

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 4–21

Sustainability factors consideration: Emerging trends in financial reporting

( Natal'ya V. MALINOVSKAYA / Dar'ya E. KIREEVA )

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 22–38

Targeted financing of land reclamation works at agricultural enterprises: Accounting and reporting

( Raheem ULLAH )

THEORY OF ACCOUNTING

pp. 39–68

On the ways to improve the information content and analyzability of contemporary accounting forms

( Konstantin K. KUMEKHOV / Larisa N. SOROKINA / Khabas M. BEKULOV )

CONTROL AND AUDIT

pp. 69–84

Determining the stages of external and internal financial control

( Dmitrii A. ENDOVITSKII / Vera N. SERDYUK / Tat'yana A. POZHIDAEVA / Natal'ya E. SPIRIDONOVA )

pp. 85–99

Economic entity as an object of financial control

( Sergei A. ZVYAGIN / Natal'ya Sh. PONOMARENKO / Inna E. STRYGINA )

REGULATION AND STANDARDIZATION OF REPORTING

pp. 100–120

Draft Federal Accounting Standard (FSBU) 4/2023 – Accounting (Financial) Statements: Content analysis and recommendations for improvement

( Vyacheslav S. ZAIKA )

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

Journal current issue

Vol. 27, Iss. 4

April 2024

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