International Accounting
 

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International Accounting

Русская версия

Vol. 23, Iss. 3, March 2020

 NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 244–261

Russian Accounting Standard (PBU) 18/02: A new approach to accounting for deferred taxes in the recognition of fixed asset transactions

Lisovskaya I.A. / Trapeznikova N.G. )

 AUDIT ACTIVITY

pp. 262–275

Research into behavioral traits of the susceptibility to the risk of significant financial misstatements

Arzhenovskii S.V. / Sinyavskaya T.G. / Bakhteev A.V. )

 Managerial accounting

pp. 276–285

Trends and prospects for accounting automation in agriculture

Akmarov P.B. / Knyazeva O.P. )

 INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING

pp. 286–296

Intelligent technologies and the future of accountancy

Pankov V.V. / Kozhukhov V.L. )

 ACCOUNTING SYSTEMS ADAPTING

pp. 297–313

Digital financial assets as an object of accounting: Debating points

Suprunova E.A. )

 Tax and taxation

pp. 314–328

Tax loss carryforwards: Fiscal implications for regional budgets

Anisimova A.A. )

pp. 329–341

The role of regional and local taxes in the formation of revenues of consolidated budgets of Russian constituents

Aguzarova F.S. )

pp. 342–360

Tax capacity in the system of fiscal federalism and promotion of regional development

Ermakova Yu.S. )

 

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

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Vol. 23, Iss. 3
March 2020

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