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International Accounting
 

International Accounting

Русская версия

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. 3
March 2024

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