International Accounting

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International Accounting

International Accounting

Русская версия

ISSUE 12, December 2025

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 4-23

Trends in the development of accounting for small business entities

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

pp. 24-48

Accounting for operating lease at private and general government sectors organizations: Some considerations

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

FINANCIAL ACCOUNTING

pp. 49-61

Asset valuation in the balance sheet of agricultural organizations

( Rolan A. ALBOROV / Svetlana V. KOZMENKOVA / Grigorii R. ALBOROV / Meri K. DZHIKIYA )

pp. 62-83

Accounting support for insurance activities in agriculture: Problems and development prospects

( Guzaliya S. KLYCHOVA / Alsu R. ZAKIROVA / Leisan M. MAVLIEVA / Marat M. NIZAMUTDINOV / Regina I. NURIEVA )

SOCIAL AND ENVIRONMENTAL ACCOUNTING

pp. 84-102

Features and scope of non-financial reporting of the largest companies

( Aleksandr S. ANUREEV )

PRINCIPLES OF ACCOUNTING

pp. 103-120

Valuation allowance and estimated liabilities as tools for assessing and accounting for the potential impact of risks on financial reporting figures

( Kristina M. BOSYKH )

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

Journal current issue

ISSUE 12

DECEMBER 2025

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