International Accounting

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International Accounting

«International Accounting»

Vol. 27, Iss. 3, March 2024

THEORY OF ACCOUNTING

pp. 244–263

Issues of accounting for intangible assets under the new standard at the stage of their identification

( Tat'yana Yu. SEREBRYAKOVA / Elena V. KARPOVA )

pp. 264–277

Non-financial assets: Composition and qualification description

( Guzaliya S. KLYCHOVA / Bulat R. SAKHAPOV )

pp. 278–303

The Environmental Determinism Theory in international accounting: The need to reconceptualize it

( Andrei A. AKSENT'EV )

FINANCIAL ACCOUNTING

pp. 304–321

Related entities disclosure in financial statements: A current status study

( Lidiya I. KULIKOVA / Rinaz Z. MUKHAMETZYANOV )

CONTROL AND AUDIT

pp. 322–341

Personnel security of economic entities: Condition control using management information systems

( Vera N. SERDYUK / Natal'ya Sh. PONOMARENKO / Elizaveta E. ERMOSHINA )

Tax and taxation

pp. 342–362

Multi-component complex ores: Special aspects of using ad valorem and specific mineral extraction tax rates

( Tat'yana A. LOGINOVA )

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

Journal current issue

Vol. 27, Iss. 11

November 2024

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