International Accounting

pp. 4-17

The accounting profession transformation in the digital economy

( Angelina F. DYATLOVA )

pp. 18-27

Digitalization of accounting and fair value assessment of biological assets

( Rolan A. ALBOROV / Svetlana V. KOZMENKOVA / Grigorii R. ALBOROV / Irina A. SELEZNEVA )

pp. 28-45

Accounts receivable as an element of financial assets of higher education institutions

( Guzaliya S. KLYCHOVA / Natal'ya F. SAFINA )

pp. 46-60

Control of invested capital: The accounting side

( Tat'yana Yu. SEREBRYAKOVA / Yurii V. ALEKSEEV )

pp. 61-75

Terminological analysis of concepts used in the natural loss rates area, and monitoring their application

( Sergei A. ZVYAGIN / Pavel A. KANAPUKHIN / Tat'yana A. POZHIDAEVA / Inna E. STRYGINA )

pp. 76-87

Internal control design as a tool for ensuring economic security in the era of digital transformations

( Margarita F. SAFONOVA / Ruslan O. PUTINTSEV )

pp. 88-104

Accounting and control support for the effectiveness of subsidies in agriculture: Analysis and tools

( Alsu R. ZAKIROVA / Aigul' S. KLYCHOVA / Evgeniya A. PETROVA / Almaz I. GILYALETDINOV )

pp. 105-120

Theoretical and methodological aspects of forming a digital profile of State strategic organizations based on corporate reporting

( Irina N. BOGATAYA / Roman P. BULYGA / Elena M. EVSTAF'EVA )