«International Accounting»

pp. 124–139

The significance and role of contra-asset accounts in accounting theory and practice

( Irina P. SELEZNEVA / Gamlet Ya. OSTAEV / Guzaliya S. KLYCHOVA / Elena A. SHLYAPNIKOVA / Irina A. SELEZNEVA )

pp. 140–156

Report on the financial results of public and commercial sector organizations: Preparation particularities and analytical capabilities

( Vera N. SERDYUK / Tat'yana A. POZHIDAEVA / Larisa S. KOROBEINIKOVA / Yuliya I. BAKHTURINA )

pp. 157–169

Application of integrated reporting by small and medium-sized enterprises

( Irina O. IGNATOVA )

pp. 170–189

Goods in wholesalers: Valuation at recognition, accounting considerations

( Ekaterina K. KOPYLOVA / Tat'yana I. KOPYLOVA )

pp. 190–206

Elements of the modern system of domestic financial control

( Sergei A. ZVYAGIN / Oleg N. GOLOVINOV / Inna E. STRYGINA )

pp. 207–226

Internal control as a tool for identifying in-house reserves

( Aleksei Yu. ALEKSEENKO / Margarita A. OLEINIK )

pp. 227–240

Customs value of goods and VAT amounts brought by contractors or paid as part of the withholding agent's duty performance

( Aleksei A. ARTEM'EV / Elena Yu. SIDOROVA )