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International Accounting
 

International Accounting

Русская версия

ISSUE 7, July 2025

 INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 4-17

Organizational and methodological aspects of implementing the information connectivity principle in integrated reporting

Natal'ya V. MALINOVSKAYA / Mikhail D. MALINOVSKII )

 ACCOUNTING SYSTEMS ADAPTING

pp. 18-32

Presentation of information on financial capital in integrated reporting: The current state and prospects

Lidiya I. KULIKOVA / Edvard S. GARYNTSEV )

 MANAGERIAL ACCOUNTING AND REPORTING

pp. 33-49

Financial statements formation under the Russian Accounting Standards and International Financial Reporting Standards: Application of adjusting entries

Vyacheslav Ya. SOKOLOV / Nadezhda V. KOTEL'NIKOVA )

pp. 50-62

Particularities of the management accounting arrangement at joint ventures of China and Russia: Historical and cultural background perspectives

Lan YUQING )

 FINANCIAL ACCOUNTING

pp. 63-81

The information capabilities of ledgers to reflect the financial and economic activity risks

Nelli P. AGAFONOVA )

 CONTROL AND AUDIT

pp. 82-99

Control in the context of regulating industry macroeconomic processes

Tat'yana Yu. SEREBRYAKOVA / Engel’ R. FATKHULLIN )

pp. 100-116

A model and regulation of analytical procedures for controlling the resource availability of a commercial bank

Zhanna S. KITAEVA )

 

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

Journal current issue

ISSUE 7
JULY 2025

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