International Accounting

pp. 244–261

Russian Accounting Standard (PBU) 18/02: A new approach to accounting for deferred taxes in the recognition of fixed asset transactions

( Lisovskaya I.A. / Trapeznikova N.G. )

pp. 262–275

Research into behavioral traits of the susceptibility to the risk of significant financial misstatements

( Arzhenovskii S.V. / Sinyavskaya T.G. / Bakhteev A.V. )

pp. 276–285

Trends and prospects for accounting automation in agriculture

( Akmarov P.B. / Knyazeva O.P. )

pp. 286–296

Intelligent technologies and the future of accountancy

( Pankov V.V. / Kozhukhov V.L. )

pp. 297–313

Digital financial assets as an object of accounting: Debating points

( Suprunova E.A. )

pp. 314–328

Tax loss carryforwards: Fiscal implications for regional budgets

( Anisimova A.A. )

pp. 329–341

The role of regional and local taxes in the formation of revenues of consolidated budgets of Russian constituents

( Aguzarova F.S. )

pp. 342–360

Tax capacity in the system of fiscal federalism and promotion of regional development

( Ermakova Yu.S. )