International Accounting

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Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

Vol. 27, Iss. 7, July 2024

Managerial accounting

pp. 726–746

Concepts of management accounting in the context of its definition and relation to the accounting essence

( Tat'yana Yu. SEREBRYAKOVA / Elena V. MEL'NIK )

FINANCIAL ACCOUNTING

pp. 747–770

Sharia-compliant financial statements: Specifics of information disclosure

( Lidiya I. KULIKOVA / Rinaz Z. MUKHAMETZYANOV )

THEORY OF ACCOUNTING

pp. 771–787

Application of fair value for non-financial assets valuation by higher education institutions: Status and prospects

( Bulat R. SAKHAPOV )

SOCIAL AND ENVIRONMENTAL ACCOUNTING

pp. 788–808

Environmental and social accounting: An alternative vision of corporate sustainability. Part 1

( Sergei V. PETROV )

CONTROL AND AUDIT

pp. 809–826

Improving the internal control system in the digital economy

( Raheem ULLAH / Artur R. ANTONOV )

pp. 827–844

Accounting and analytical support of internal cost control in the health resort institutions

( Evgeniya S. VYALAYA )

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

Journal current issue

Vol. 27, Iss. 7

July 2024

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