Importance The reform of the Russian financial accounting and reporting rests on scholarly works, thus making particularly essential the critical review of pertinent research in the publications of modern scientists. Objectives The objective of the study is to generalize and systematize the most important and promising development trends in financial accounting and reporting at the present stage. Methods In the paper, I review and systematize various academic standpoints on the challenges of modern accounting and reporting by using the methods of analysis, synthesis, comparison, grouping, and summarizing. Results I have analyzed the topics and content of scientific publications presented in a number of well-known journals specializing in accounting over 2014 - early 2015. As a result, I propose a review of the directions of academic research conducted by modern scholars, systematized the topics describing the most relevant problems existing at the present stage of accounting and reporting development. The obtained findings may be useful for graduate students and young scientists in their search for scientific papers on the subject of interest. The presented materials may help select research topics, study the degree of development of certain problems, and identify the most pressing areas for further research. Conclusions and Relevance I conclude on the emerging the radically new areas of modern research in the sphere of financial accounting and reporting, and the in-depth study of problems arising as the requirements for accounting and reporting evolve.
Keywords: financial accounting, financial reporting, International Financial Reporting Standard
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Koryagin M.V. Razvitie bukhgalterskoi otchetnosti v usloviyakh izmeneniya zaprosov pol'zovatelei [Development of financial reporting in the context of users’ changing needs]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 38, pp. 53–63.
Kotlyachkov O.V., Fazul'yanova Z.Z., Denisova N.L. Neobkhodimost' raskrytiya informatsii o zapasakh v bukhgalterskoi (finansovoi) otchetnosti s uchetom kriteriya sushchestvennosti [The need to disclose inventories in financial statements in line with the materiality level]. Vse dlya bukhgaltera = All for Accountant, 2014, no. 2, pp. 22–28.
Kruglova V.Yu. Uchet ustavnogo kapitala [Accounting of the authorized capital]. Bukhgalterskii uchet = Accounting, 2014, no. 6, pp. 37–42.
Krupina E.V. Problemnye voprosy sblizheniya RSBU i MSFO po uchetu material'nykh zapasov [Challenging issues of convergence of the Russian GAAP and IFRS for in terms of inventories accounting]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 23, pp. 79–82.
Kuz'min A.Yu. Protsedura ucheta vneshneekonomicheskikh dogovorov, imeyushchikh priznaki khedzhirovaniya rezul'tatov proizvodstvennoi deyatel'nosti, v sootvetstvii s MSFO [Accounting treatment of foreign trade agreements, with signs of hedging the results of production activities, in accordance with IFRS]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 18, pp. 2–9.
Kuz'min A.Yu. Uchet uderzhivaemykh do pogasheniya dolgovykh finansovykh investitsii v sootvetstvii s MSFO [Accounting of financial investment held to maturity in accordance with IFRS]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 33, pp. 2–11.
Kuz'mina I.A. Poryadok formirovaniya i otrazheniya v uchete rezervnogo i dobavochnogo fondov federal'nykh gosudarstvennykh unitarnykh predpriyatii Federal'noi sluzhby ispolneniya nakazanii Rossii [The procedure for forming and recording backup and surplus funds of federal State unitary enterprises of the Federal Penitentiary Service of Russia]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations,2014, no. 10, pp. 9–14.
Kuz'mina I.A. Poryadok formirovaniya i otrazheniya v uchete ustavnogo fonda federal'nykh gosudarstvennykh unitarnykh predpriyatii Federal'noi sluzhby ispolneniya nakazanii Rossii [Procedures for forming and recognizing the authorized capital of federal State unitary enterprises of the Federal Penitentiary Service of Russia]. Vse dlya bukhgaltera = All for Accountant, 2014, no. 1, pp. 15–19.
Kurmanova A.Kh. Printsipy formirovaniya otcheta o finansovykh rezul'tatakh v otechestvennoi i zarubezhnoi praktike [The principles of preparing the Statement of Financial Results as accepted in the Russian and foreign practice]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 11, pp. 58–65.
Kutepov A.S. Uchetnaya politika organizatsii dlya tselei vedeniya segmentarnogo ucheta [Corporate accounting policies for purposes of segment accounting]. Vse dlya bukhgaltera = All for Accountant, 2014, no. 4, pp. 7–14.
Kuter M.I., Gurskaya M.M. Zadacha istorikov – ustanovlenie istoricheskoi pravdy [Historians are to find the historical truth]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 4, pp. 58–65.
Kuter M.I., Gurskaya M.M., Zinchenko E.P. Ideal'naya bukhgalteriya Srednevekov'ya: samyi rannii probnyi balans v imperii Franchesko Datini (1394 g.) [Perfect accounting of the Middle Ages: the earliest trial balance sheet in the Empire of Francesco di Marco Datini (1394)]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 7, pp. 55–66.
Lebedeva V.I. Rezervy pod snizhenie stoimosti material'nykh tsennostei [Provisions for impairment of tangible assets]. Bukhgalterskii uchet = Accounting, 2014, no. 8, pp. 37–42.
Lisovskaya I.A., Chipurenko E.V., Sidorova M.I. Modifikatsiya rossiiskoi uchetnoi tekhniki v protsesse vnedreniya Mezhdunarodnykh standartov finansovoi otchetnosti: metodicheskoe obespechenie [Modifying the Russian accounting techniques when implementing International Financial Reporting Standards: a methodological framework]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations,2014, no. 10, pp. 33–39.
Lisovskaya I.A., Chipurenko E.V., Sidorova M.I. Modifikatsiya rossiiskoi uchetnoi tekhniki v protsesse vnedreniya Mezhdunarodnykh standartov finansovoi otchetnosti: metodicheskoe obespechenie [Modifying the Russian accounting techniques when implementing International Financial Reporting Standards: a methodological framework]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 19, pp. 47–55.
Logvinova T.I., D'yachenko E.Yu. Razvitie bukhgalterskogo ucheta i vnutrennego kontrolya v byudzhetnykh uchrezhdeniyakh vysshego professional'nogo obrazovaniya [Development of accounting and internal control in State-financed institutions of higher professional education]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations,2014, no. 2, pp. 2–8.
Lugovskoi D.V., Abrosimova Yu.A. Modeli otsenki sobstvennogo kapitala v staticheskoi, dinamicheskoi i aktuarnoi uchetnoi kontseptsii [Equity valuation models in the static, dynamic and actuarial accounting concept]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 6, pp. 11–19.
Lugovskoi D.V., Abrosimova Yu.A. Finansovye obyazatel'stva kak element finansovoi otchetnosti: voprosy identifikatsii [Financial commitments as a component of financial statements: identification issues]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 3, pp. 15–23.
Lugovskoi D.V., Abrosimova Yu.A. Finansovye obyazatel'stva kak element finansovoi otchetnosti: voprosy klassifikatsii i otsenki [Financial commitments as a component of financial statements: issues of classification and valuation]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 1, pp. 11–18.
Makushina E.Yu., Stefanskaya A.Yu. Vliyanie otsenki finansovykh aktivov po spravedlivoi stoimosti na finansovye rezul'taty kreditnykh organizatsii [An effect of measurement of financial assets at fair value on financial results of credit institutions]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 5, pp. 23–31.
Mamin V.G. Izmenenie pravovykh norm na osnove zakona o bukhgalterskom uchete [Changes in legal regulations on the basis of the Law on Accounting]. Bukhgalterskii uchet = Accounting, 2015, no. 21, pp. 8–14.
Mansurova G.I., Mansurov P.M. Formy bukhgalterskogo ucheta: istoricheskii aspekt [Accounting formats: historical considerations]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 29, pp. 54–64.
Myagkova S.V. Poryadok predstavleniya otchetnosti obshchestvennoi nekommercheskoi organizatsiei [Rules for presentation of the public non-profit organization’s financial statements]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations,2014, no. 15, pp. 21–26.
Nazarov D.V. Problemy raskrytiya v finansovoi otchetnosti informatsii o strakhovanii otvetstvennosti direktorov kompanii [Issues of disclosing information about directors’ responsibility insurance in financial statements]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 8, pp. 35–43.
Ovchinnikova E.D., Koroleva E.N. Otrazhenie v bukhgalterskom uchete stoimosti imushchestva, peredannogo v ustavnyi fond [Recognition of value of the property transferred to the authorized capital within accounting records]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations,2015, no. 1, pp. 15–18.
Ostrenko E.V. Obzor osnovnykh izmenenii MSFO [An overview of major changes in IFRS]. Bukhgalterskii uchet = Accounting, 2014, no. 1, pp. 18–23.
Pankova S.V. Problemy sistematizatsii trebovanii k bukhgalterskomu uchetu [Issues of systematizing accounting requirements]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 40, pp. 2–9.
Petrov A.M., Lymar' M.P. Sravnitel'nyi analiz bukhgalterskogo ucheta aktivov v Rossii i Kitae [A comparative analysis of assets accounting in China and Russia]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 27, pp. 34–48.
Petrova V.Yu. Rezerv pod obestsenenie finansovykh vlozhenii [Provision for impairment of financial investments]. Bukhgalterskii uchet = Accounting, 2014, no. 8, pp. 27–30.
Pimenov V.V. Uderzhanie ushcherba s vinovnogo litsa – bukhgaltera byudzhetnogo uchrezhdeniya: bukhgalterskii uchet i dokumental'noe oformlenie [Withholding of the amount of loss from the party at fault as part of a State-financed institution’s accounting: accounting and documentation]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations,2014, no. 1, pp. 7–10.
Plotnikov V.S., Pakhomov A.S. ‘Rezerv’ pod obestsenenie finansovykh vlozhenii [A provision for impairment of financial investments]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 14, pp. 2–10.
Plotnikov V.S., Pakhomov A.S. Depozit chistoi pribyli i bukhgalterskie rezervy [Deposit of net profit and accounting reserves]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 20, pp. 18–26.
Plotnikov V.S., Pakhomov A.S. Sovremennyi vzglyad na otsenochnyi kapital v sootvetstvii s kontseptsiei podderzhaniya kapitala [A modern view of the estimated capital in accordance with the capital maintenance concept]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014 no. 41, pp. 29–40.
Plotnikov V.S., Plotnikova O.V. Analiz otsenki spravedlivoi stoimosti v sootvetstvii s proektom kontseptsii mezhdunarodnoi integrirovannoi otchetnosti [Analyzing fair value measurement in accordance with the draft concept of international integrated reporting]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 9, pp. 9–18.
Plotnikov V.S., Plotnikova O.V. Biznes-uchet i integrirovannaya otchetnost' [Business accounting and integrated reporting]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 10, pp. 25–34.
Polenova S.N. Organizatsiya i poryadok khraneniya dokumentov bukhgalterskogo ucheta v organizatsiyakh [Arrangement and rules for keeping accounting documents by organizations]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations, 2014, no. 12, pp. 29–33.
Polenova S.N. Organizatsiya sistemy elektronnogo dokumentooborota v bukhgalterii [Setting up a system of electronic document circulation as part of accounting]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations,2014, no. 16, pp. 29–32.
Polenova S.N. Usloviya ratsionalizatsii dokumentooborota v bukhgalterii [Conditions for streamlining document flow in accounting]. Bukhgalter i zakon = Accountant and Law, 2014, no. 1, pp. 2–4.
Polenova S.N. Federal'nyi zakon ‘O bukhgalterskom uchete’ i uchetnaya politika organizatsii [Federal Law on Accounting and accounting policies of the organization]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 1, pp. 11–19.
Pyatov M.L. Otsenka spravedlivoi stoimosti: evolyutsiya i sovremennost' [Fair value measurement: the evolution and current days]. Bukhgalterskii uchet = Accounting, 2014, no. 7, pp. 84–93.
Pyatov L.M. Sotsial'naya rol' bukhgalterskogo ucheta [The social role of accounting]. Bukhgalterskii uchet = Accounting, 2014, no. 1, pp. 92–100.
Rabinovich A.M. O sblizhenii bukhgalterskogo i nalogovogo ucheta [On convergence of financial and tax accounting]. Bukhgalterskii uchet = Accounting, 2014, no. 8, pp. 90–93.
Rozhnova O.V. Virtual'naya otchetnost' [Online reporting]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 13, pp. 11–18.
Samusenko S.A. Rossiiskaya fabrichno-zavodskaya bukhgalteriya na rubezhe XIX i XX vv [The Russian accounting practice at factories and plants at the turn of the 19th and 20th centuries]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 21, pp. 42–52.
Sannikova I.N., Fedeneva O.V. K voprosu o kadrakh v protsesse reformirovaniya bukhgalterskogo ucheta v Rossiiskoi Federatsii [On human resources in reforming the accounting practices of the Russian Federation]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 2, pp. 32–41.
Sapozhnikova N.G., Elvia Burhan Khudhur Mohammed. Informatsiya ob ekologicheskoi deyatel'nosti v korporativnom uchete i otchetnosti [Information on environmental performance in corporate accounting and reporting]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 15, pp. 22–29.
Satalkina E.V. Osobennosti formirovaniya professional'nogo suzhdeniya v usloviyakh primeneniya printsipov ucheta [The specificity of professional judgments when applying accounting principles]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 2, pp. 17–25.
Svirko S.V. Sovremennye tendentsii razvitiya byudzhetnogo ucheta v Ukraine [Contemporary trends of budgetary accounting development in Ukraine]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations,2014, no. 16, pp. 33–43.
Sigidov Yu.I., Korovina M.A. Otsenka kratkosrochnykh biologicheskikh aktivov molochnogo skotovodstva po spravedlivoi stoimosti [Valuation of current biological assets of dairy cattle breeding farms at fair value]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 36, pp. 2–12.
Sinel'nikova T.S., Koroleva E.N. Riski organizatsii s tochki zreniya nalogovogo i bukhgalterskogo ucheta pri vklyuchenii raskhodov na remont v stoimost' osnovnykh sredstv [Corporate risks in terms of tax and financial accounting when including the cost of repairs into the value of fixed assets]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations,2014, no. 2, pp. 10–13.
Slobodnyak I.A., Levchenko N.E. K voprosu o tselesoobraznosti ispol'zovaniya trebovanii MSFO (IAS) 18 ‘Vyruchka’ pri razrabotke federal'nykh standartov bukhgalterskogo ucheta [On reasonableness of relying upon IAS 18 Revenue to set forth federal accounting standards]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 15, pp. 52–66.
Slobodnyak I.A., Piskunov I.V. Aktual'nye problemy avtomatizatsii bukhgalterskogo ucheta [Current issues of the automated accounting process]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations,2014, no. 7, pp. 29–34.
Smirnova E.V., Tsyganova I.Yu. Evolyutsiya, sovremennoe sostoyanie i napravleniya razvitiya segmentnogo ucheta i otchetnosti v organizatsiyakh [The evolution, current status and development trends of segment accounting in organizations]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 39, pp. 30–38.
Sokolova T.A., Borodin O.S. Formirovanie konsolidirovannoi otchetnosti v formate MSFO [Preparation of consolidated financial statements under IFRS]. Bukhgalterskii uchet = Accounting, 2014, no. 7, pp. 17–27.
Sotnikova L.V. Uchet ispol'zovaniya chistoi pribyli [Accounting of net profit utilized]. Bukhgalterskii uchet = Accounting, 2014, no. 5, pp. 80–86.
Stafievskaya M.V. Bukhgalterskii uchet riskov v kommercheskikh organizatsiyakh [Accounting of risks in commercial organizations]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 35, pp. 16–29.
Strichko E.G. Uchet ‘avansovogo’ NDS u prodavtsa v programme ‘1C: Bukhgalteriya 8’ [Accounting of VAT prepaid in the selling company using 1C: Accounting 8 Software Application]. Bukhgalterskii uchet = Accounting, 2014, no. 5, pp. 114–123.
Strichko E.G. Uchet materialov v programme ‘1C: Bukhgalteriya 8’ [Accounting of materials using 1C: Accounting 8 Software Application]. Bukhgalterskii uchet = Accounting, 2014, no. 9, pp. 117–120.
Strichko E.G. Formirovanie registrov bukhgalterskogo ucheta v programme ‘1S: Bukhgalteriya 8’ [Formation of accounting ledgers using 1C: Accounting 8 Software Application]. Bukhgalterskii uchet = Accounting, no. 5, pp. 117–124.
Tkachenko L.I. Uchet obestseneniya aktivov, ne generiruyushchikh denezhnye sredstva, organizatsiyami gosudarstvennogo sektora [Accounting of impairment of assets by public organizations no longer generating cash]. Bukhgalterskii uchet = Accounting, 2015, no. 1, pp. 102–110.
Trapeznikova N.G. MSFO (IFRS) 5: uchet i otsenka vybyvayushchikh aktivov [IFRS 5: accounting and measurement of disposed assets]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 28, pp. 7–4.
Trofimova L.B. Osobennosti formirovaniya otcheta o finansovom polozhenii sub"ekta obshchestvennogo sektora s uchetom trebovanii IPSAS 1 Predstavlenie finansovoi otchetnosti [The specificity of preparation of public entity’s statement of financial position, considering the requirements of IPSAS 1 Presentation of Financial Statements]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 10, pp. 16–21.
Khamidulina V.A. Sovmestnaya deyatel'nost' v ramkakh dogovora prostogo tovarishchestva v aspekte MSFO (IFRS) 11 ‘Sovmestnaya deyatel'nost' [Joint arrangements within the framework of ordinary partnership agreements in terms of IFRS 11 Joint Arrangements]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 25, pp. 2–9.
Tsygankov K.Yu. Rossiiskaya i amerikanskaya teorii bukhgalterskogo ucheta: sovremennoe sostoyanie i sravnitel'nyi analiz [The Russian and US theory of accounting: current status and comparative analysis]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 1, pp. 32–41.
Chaldaeva L.A., Usatyuk T.M. Obosnovanie tselesoobraznosti ispol'zovaniya otsenki po spravedlivoi stoimosti v tselyakh povysheniya dostovernosti otrazheniya ob"ektov v uchete i otchetnosti [Substantiating the reasonableness of fair value measurement for purposes of more accurate recognition of items in accounting records and financial statements]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 38, pp. 2–9.
Cheglakova S.G., Vilkova G.S. Raskrytie informatsii v bukhgalterskoi (finansovoi) otchetnosti po voznagrazhdeniyam rabotnikov v sootvetstvii s trebovaniyami MSFO [Disclosures in the financial statements on employee benefits in accordance with IFRS]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 23, pp. 2–8.
Cherkai A.D. Plan schetov, obespechivayushchii sostavlenie otchetnosti kak po RSBU, tak i po MSFO [The chart of accounts used to prepare financial statements under the Russian GAAP and IFRS]. Bukhgalterskii uchet = Accounting, 2015, no. 2, pp. 131–135.
Chernenko A.F., Shishkina A.V. Organizatsiya bukhgalterskogo dokumentirovaniya operatsii so skidkami [Keeping accounting records of discount transactions]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 39, pp. 53–66.
Chesnokov S.V. Vnedrenie elektronnogo dokumentooborota v rossiiskikh organizatsiyakh [Introduction of electronic document management in the Russian organizations]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations,2015, no. 1, pp. 40–44.
Chirkova M.B., Malitskaya V.B. Kontseptual'nye aspekty mezhdunarodnoi i rossiiskoi praktiki formirovaniya i ispol'zovaniya rezerva po somnitel'nym dolgam [Conceptual aspects of the international and Russian practice of making and using provisions for doubtful debts]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 23, pp. 16–24.
Chumakova I.Yu. Sovershenstvovanie bukhgalterskogo ucheta i audita v sektore gosudarstvennogo upravleniya Ukrainy [Improvement of accounting and auditing practices in the public administration sector of Ukraine]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations,2014, no. 21, pp. 39–44.
Shkareva I.P. Ispravlenie oshibok: ot ‘krasnogo storno’ do kumulyativnogo effekta soglasno MSFO i RSBU [Correction of errors: from red-ink reversing entries to a cumulative effect of under IFRS and the Russian GAAP]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 30, pp. 2–10.
Shul'ga S.V. Raskrytie informatsii v finansovoi otchetnosti: etapy evolyutsii natsional'nykh sistem i determinanty integratsii [Disclosures in financial statements: stages of the evolution the national systems and determinants of integration]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2014, no. 38, pp. 43–51.
Shchadilova S.N. Osobennosti uchetnoi politiki v sisteme ucheta i otchetnosti v sootvetstvii s Mezhdunarodnymi standartami finansovoi otchetnosti [The specifics of accounting policies as part of accounting and financial reporting under International Financial Reporting Standards]. Vse dlya bukhgaltera = All for Accountant, 2014, no. 3, pp. 14–18.
Ahern J.T., Kulikova L.I., Gafieva G.M. Sposoby fal'sifikatsii finansovykh rezul'tatov, primenyaemye sovremennymi kompaniyami SShA [Methods for falsifying financial results as seen in the US businesses’ practice]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 16, pp. 58–62.
Yukhimenko-Nazaruk I.A. Pozitivnaya teoriya bukhgalterskogo ucheta: istoriya vozniknoveniya i sovremennoe sostoyanie [The positive theory of accounting: the history and current status]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 4, pp. 44–54.
Yakovenko V.S., Sklyarov I.Yu., Pryadko D.A. Problemy avtomatizatsii uchetnykh protsessov v torgovle s ispol'zovaniem programmy ‘1C: Predpriyatie 8’ [Issues of accounting process automation in trade using 1C: Enterprise 8 Software Application]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 20, pp. 53–64.
