International Accounting

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РИНЦ
Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

Vol. 27, Iss. 5, May 2024

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 486–498

Developing approaches to the sustainability assurance

( Natal'ya V. MALINOVSKAYA )

pp. 499–517

Integrating sustainability factors into corporate financial reporting in the modern ESG agenda context. Part 1

( Irina V. ZENKINA )

THEORY OF ACCOUNTING

pp. 518–540

Capital as an economic category. Elements of capital as accounting objects

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

pp. 541–563

Adaptation of the Russian accounting system for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 2

( Bulat R. SAKHAPOV )

AUDIT ACTIVITY

pp. 564–584

Risk assessment steps and their changes due to the adoption of International Standard on Auditing (ISA) 315 (Revised 2019)

( Nataliya V. SMAGINA / Valeriya V. PETROVA )

Managerial accounting

pp. 585–602

A data collection system model for sustainability reporting

( Olesya S. STEPANOVA )

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

Journal current issue

Vol. 27, Iss. 6

June 2024

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