International Accounting

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Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

Vol. 27, Iss. 9, September 2024

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 966-991

Hedging instruments to ensure the economic security of economic entities: Methodological background. Part 1

( Viktor S. PLOTNIKOV / Olesya V. PLOTNIKOVA )

pp. 992-1007

The economic nature and process of formation of accounting estimates and accounting valuations

( Vladislav S. KARTASHOV )

FINANCIAL ACCOUNTING

pp. 1008-1025

Conceptual issues of accounting (financial) reporting: Innovation, discussion and prospects

( Tat'yana Yu. DRUZHILOVSKAYA )

pp. 1026-1048

Sales expenses of trade and manufacturing organizations: Theoretical aspects and accounting considerations. Part 1

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

THEORY OF ACCOUNTING

pp. 1049-1066

A critical analysis of government grants accounting approaches. Part 1

( Andrei A. AKSENT'EV )

AUDIT ACTIVITY

pp. 1067-1084

Determining the materiality for auditing procedures in relation to integrated reporting

( Aik K. NARGIZYAN )

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

Journal current issue

Vol. 27, Iss. 10

October 2024

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