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International Accounting
 

International Accounting

Русская версия

Vol. 27, Iss. 2, February 2024

 THEORY OF ACCOUNTING

pp. 124–139

The significance and role of contra-asset accounts in accounting theory and practice

Irina P. SELEZNEVA / Gamlet Ya. OSTAEV / Guzaliya S. KLYCHOVA / Elena A. SHLYAPNIKOVA / Irina A. SELEZNEVA )

 TRANSFORMATION OF NATIONAL REPORTING

pp. 140–156

Report on the financial results of public and commercial sector organizations: Preparation particularities and analytical capabilities

Vera N. SERDYUK / Tat'yana A. POZHIDAEVA / Larisa S. KOROBEINIKOVA / Yuliya I. BAKHTURINA )

 INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 157–169

Application of integrated reporting by small and medium-sized enterprises

Irina O. IGNATOVA )

 FINANCIAL ACCOUNTING

pp. 170–189

Goods in wholesalers: Valuation at recognition, accounting considerations

Ekaterina K. KOPYLOVA / Tat'yana I. KOPYLOVA )

 CONTROL AND AUDIT

pp. 190–206

Elements of the modern system of domestic financial control

Sergei A. ZVYAGIN / Oleg N. GOLOVINOV / Inna E. STRYGINA )

pp. 207–226

Internal control as a tool for identifying in-house reserves

Aleksei Yu. ALEKSEENKO / Margarita A. OLEINIK )

 Tax and taxation

pp. 227–240

Customs value of goods and VAT amounts brought by contractors or paid as part of the withholding agent's duty performance

Aleksei A. ARTEM'EV / Elena Yu. SIDOROVA )

 

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

Journal current issue

Vol. 27, Iss. 2
February 2024

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