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THEORY OF ACCOUNTING
- The Environmental Determinism Theory in international accounting: The need to reconceptualize it. «International Accounting», 3(513) - 2024 March
- Non-financial assets: Composition and qualification description. «International Accounting», 3(513) - 2024 March
- Issues of accounting for intangible assets under the new standard at the stage of their identification. «International Accounting», 3(513) - 2024 March
- The significance and role of contra-asset accounts in accounting theory and practice. «International Accounting», 2(512) - 2024 February
- On the ways to improve the information content and analyzability of contemporary accounting forms. «International Accounting», 1(511) - 2024 January
- The basic postulates of accounting. Part 2. «International Accounting», 11(509) - 2023 November
- The basic postulates of accounting. Part 1. «International Accounting», 10(508) - 2023 October
- Historical aspects and the current problems of accounting for fixed assets depreciation. «International Accounting», 9(507) - 2023 September
- On the mechanism for improving accounting and reporting of subordinate educational institutions of the Ministry of Culture of the Russian Federation. «International Accounting», 6(504) - 2023 June
- The structure of accounting theory. Part 2. «International Accounting», 6(504) - 2023 June
- Reliability of reporting information from the standpoint of Yaroslav Sokolov's Accounting Paradox Theory. «International Accounting», 3(501) - 2023 March
- Methodological effect of events on the identification of business operation items. «International Accounting», 9(495) - 2022 September
- Development of economic views in the field of remuneration and the modern approaches to its accounting. «International Accounting», 7(493) - 2022 July
- Wages and Remuneration in the accounting system: Historical background and current trends in determining the essence of the concepts. «International Accounting», 5(491) - 2022 May
- A methodology of accounting for derivative instruments: Challenges and solutions. «International Accounting», 5(491) - 2022 May
- Accounting: Areas for development in the digital economy. Part 2. «International Accounting», 3(489) - 2022 March
- New professional competencies in the context of digitalization: Research of specialists in the field of accounting, analysis and audit. «International Accounting», 3(489) - 2022 March
- Accounting: Areas for development in the digital economy. Part 1. «International Accounting», 2(488) - 2022 February
- Accountant competence building in the digital economy environment. «International Accounting», 2(488) - 2022 February
- Accounting: Development and transformation in the context of contemporary challenges. «International Accounting», 10(484) - 2021 October
- Deferred expenses: Theory and practice of accounting. «International Accounting», 9(483) - 2021 September
- Anomalies of the control principle as part of the consolidated financial reporting concept. «International Accounting», 1(475) - 2021 January
- Accounting regulations: History and contemporaneity. «International Accounting», 9(459) - 2019 September
- Money measurement of accounting objects: Controversial considerations. «International Accounting», 8(458) - 2019 August
- Outsourcing of accounting functions: An analysis of the modern market, and the legal and regulatory framework. «International Accounting», 7(457) - 2019 July
- The competency-based approach in the accounting profession: Issues of application. «International Accounting», 7(457) - 2019 July
- Problems of the conceptual framework formation in accounting of financial instruments of organizations. «International Accounting», 5(455) - 2019 May
- Communication in the theory of accounting. «International Accounting», 2(452) - 2019 February
- "Desocialization" of accounting: A hypothesis about the reasons for "deposition" of science and professional practice. «International Accounting», 2(452) - 2019 February
- A metatheory of accounting. «International Accounting», 11(449) - 2018 November
- Criteria of recognition of transactions as sham and feigned: Accounting, auditing, and legal approaches. «International Accounting», 9(447) - 2018 September
- Accounting data at different development milestones of accountancy. «International Accounting», 5(443) - 2018 May
- Locating accounting contours and coordinates on the map of science: Expertise of pioneering theoreticians in accounting. «International Accounting», 5(443) - 2018 May
- Creative accounting: To be or not to be?. «International Accounting», 5(443) - 2018 May
- Principles of accounting: A retrospective evaluation of its formation and improvement. «International Accounting», 4(442) - 2018 April
- Creative accounting: The concept, background, motives, and the techniques applied: A review of literature. «International Accounting», 4(442) - 2018 April
- Economology in the digital economy system. «International Accounting», 4(442) - 2018 April
- Five axioms of the double entry accounting system. «International Accounting», 2(440) - 2018 February
- Accounting for managers or assessing the risk of lack of demand for accounting data. «International Accounting», 1(439) - 2018 January
- Historical aspects of formation of accounting paradigms and their contemporary assessment. «International Accounting», 19(433) - 2017 October
- The concept of capital and the hypotheses about the genesis of double entry bookkeeping. «International Accounting», 18(432) - 2017 September
- Denial of additional accounts as an option to enhance the efficiency of accounting. «International Accounting», 14(428) - 2017 July
- The logic of designing the double-entry bookkeeping: Fortuity or regularity?. «International Accounting», 8(422) - 2017 April
- 'White spots' of the economic research methodology: The method of accounting science as an outcast of accounting theory. «International Accounting», 8(422) - 2017 April
- Principles of accounting: A retrospective of the formation and current trends. «International Accounting», 7(421) - 2017 April
- Balance sheet and accounting thought: From Luka Pacioli to our days. «International Accounting», 6(420) - 2017 March
- The origin of accounting: Antiquity or the middle ages?. «International Accounting», 5(419) - 2017 March
- In support of users of financial statements. «International Accounting», 4(418) - 2017 February
- The future of accounting in terms of the prospects for improvement of planning. «International Accounting», 3(417) - 2017 February
- Competition between operational and accounting records and the accounting information redundancy: An economic and theoretical analysis. «International Accounting», 2(416) - 2017 January
- Creative accounting in the context of True and Fair View concept: Pro et contra. «International Accounting», 1(415) - 2017 January
- Do accounting and national accounting have a general theory?. «International Accounting», 24(414) - 2016 December
- The role of accounting data in management: Past, present and future. «International Accounting», 24(414) - 2016 December
- Economic theory about the accounting imperialism as the most dangerous non-scientific transformation of the subject matter of accounting science. «International Accounting», 22(412) - 2016 November
- What direction the value and economic principle are moving in accounting activities. «International Accounting», 20(410) - 2016 October
- Economy and the issues of management accounting theory: what are they?. «International Accounting», 19(409) - 2016 October
- On the need to combine operational accounting and accounting in one science. «International Accounting», 17(407) - 2016 September
- Classification of objects of accounting: a modern update. «International Accounting», 8(398) - 2016 April
- Estimation of the reliability of accounting and reporting: tools and the major components. «International Accounting», 6(396) - 2016 March
- Improving the classification of auxiliary production of the economic entity. «International Accounting», 5(395) - 2016 March
- The economic theory on the main cause of zero demand for accounting data and accounting analytics as part of the decision-making process. «International Accounting», 1(391) - 2016 January
- Time and types of accounting estimates: interrelation and development trends. «International Accounting», 48(390) - 2015 December
- Denial of additional accounts as an option to enhance the efficiency of accounting. «International Accounting», 45(387) - 2015 December
- The economic theory and accounting science on the management functions, correlation and relationship of accounting with management functions. «International Accounting», 41(383) - 2015 November
- The theory of the scope of accounting science investigation. «International Accounting», 40(382) - 2015 October
- Conceptual framework for consolidated financial statements. «International Accounting», 39(381) - 2015 October
- The accounting concept of depreciation: history and development. «International Accounting», 37(379) - 2015 October
- Theoretical approaches to the formation and measurement of income. «International Accounting», 31(373) - 2015 August
- Rating the performance of employees and structural units of the university while stimulating their innovative and commercial activities. «International Accounting», 21(363) - 2015 June
- Theory and practice of applying the current market value in measuring corporate assets. «International Accounting», 20(362) - 2015 May
- Developing the methodology for assessing and accounting of financial investments. «International Accounting», 18(360) - 2015 May
- Prospects of developing the theoretical and methodological framework of environmental accounting. «International Accounting», 9(351) - 2015 March
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