International Accounting

pp. 4–16

The specifics of accounting for lease (Ijarah) and bonds (Sukuk) of Islamic financial institutions

( Umarov Kh.S. )

pp. 17–29

Management by exception: A current technique to correlate budget and accounting information

( Sharovatova E.A. / Magomedova R.N. )

pp. 30–44

Cost effectiveness of imposing reasonable tax implications as part of the tax warehousing procedure to enhance the resilience of the State and business units

( Sidorova E.Yu. )

pp. 45–65

Fiscal policy of the Russian Federation: Answers to the main questions

( Pinskaya M.R. / Tikhonova A.V. )

pp. 66–79

Activities of the tax authorities of the Republic of Dagestan in administering tax payments to the budget: Analysis, assessment and prospects

( Aliev B.Kh. / Alimirzoeva M.G. )

pp. 80–93

A comparative analysis of the ethical principles of the auditor and forensic accountant

( Kozmenkova S.V. / Zubkov D.D. / Ushakov A.A. )

pp. 94–109

Internal control of the business process – Financial Risk Management – in an insurance company

( Turgaeva A.A. )

pp. 110–120

Legal risk of banks' participation in utility bills in terms of transition to the digital economy

( Sizemova O.B. / Kryuchkov R.A. )