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International Accounting
 

International Accounting

Русская версия

ISSUE 11, November 2025

 THEORY OF ACCOUNTING

pp. 4-18

The evolution of scientific views on the distinction and integration of financial and managerial accounting

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

 FINANCIAL ACCOUNTING

pp. 19-39

The dilemma of including costs in the cost of assets or recognizing them as expenses in financial accounting

Tat'yana Yu. DRUZHILOVSKAYA )

pp. 40-54

Import operations in agriculture: Accounting considerations

Gamlet Ya. OSTAEV / Svetlana V. KOZMENKOVA / Petr V. ANTONOV )

pp. 55-70

Improving the documentation of economic activities and record-keeping at agricultural organizations

Guzaliya S. KLYCHOVA / Alsu R. ZAKIROVA / Leisan M. MAVLIEVA / Marat M. NIZAMUTDINOV / Aigul' S. KLYCHOVA )

 CONTROL AND AUDIT

pp. 71-89

Statistical analysis methods used in the audit of fixed assets

Rolan A. ALBOROV / Irina P. SELEZNEVA / Irina A. SELEZNEVA )

pp. 90-103

Human resources audit as a tool for the effective use of human resources in agricultural organizations

Irina N. KALININA )

 Tax and taxation

pp. 104-116

Actual tax liability: Essence of the concept, legal rationale and specifics of calculation

Elina Yu. KAVERINA )

 

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

Journal current issue

ISSUE 11
NOVEMBER 2025

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