International Accounting

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International Accounting

International Accounting

Русская версия

Vol. 28, Iss. 4, April 2025

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 4-22

Digital financial assets: Classification, accounting items, and the treatment

( Irina A. LISOVSKAYA / Natal'ya G. TRAPEZNIKOVA )

pp. 23-37

Regulation of leasing transactions in the context of accounting standardization

( Tat’yana G. ARBATSKAYA / Yana V. PUTYRSKAYA )

ACCOUNTING SYSTEMS ADAPTING

pp. 38-59

Adoption of IFRS by developing countries: The problem of financial dependence and the politics of neo-imperialism

( Andrei A. AKSENT'EV )

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 60-80

Revenue estimation methods and their impact on the development of accounting

( Konstantin Yu. LISIN / Natal’ya V. UL’YANOVA )

pp. 81-96

Foreign practices of generating information on transactions with sukuk securities

( Guzel’ G. DERZAEVA )

CONTROL AND AUDIT

pp. 97-114

Tax audit: Methodology and management considerations

( Gamlet Ya. OSTAEV / Svetlana V. KOZMENKOVA / Grigorii R. ALBOROV / Dmitrii V. KONDRAT’EV )

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

Journal current issue

Vol. 28, Iss. 4

April 2025

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