International Accounting

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Referativny Zhurnal VINITI RAS
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International Accounting

International Accounting

Русская версия

ISSUE 4, April 2026

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 4-25

Simplified accounting (financial) statements according to the RAS (FSBU) 4/2023: Analytical aspect

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

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 26-38

Accounting for Istisna'a contracts in Russian agribusiness companies: Current issues

( Ruslan Sh. TUKHVATULLIN / Elena Yu. VETOSHKINA / Alina R. BATTALOVA )

FINANCIAL ACCOUNTING

pp. 39-55

Financial accounting of organizations' income: Contemporary issues

( Tat'yana Yu. DRUZHILOVSKAYA )

pp. 56-76

Generating information on a commercial enterprise's interest-bearing liabilities: Analysis, problems, solutions

( Guzaliya S. KLYCHOVA / Il'ya V. BAGAEV / Svetlana V. POLTORYKHINA )

pp. 77-95

Disclosure of financial assets in the reporting of State-financed organizations: Comparing Russian federal and International reporting standards

( Natal'ya F. SAFINA )

CONTROL AND AUDIT

pp. 97-116

Forensic economical examination specifics in determining the presence or absence of fraudulent and/or deliberate bankruptcy signs

( Gamlet Ya. OSTAEV / Svetlana V. KOZMENKOVA / Grigorii R. ALBOROV / Oksana O. ZLOBINA )

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

Journal current issue

ISSUE 4

APRIL 2026

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