International Accounting

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International Accounting

International Accounting

Русская версия

Vol. 25, Iss. 11, November 2022

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 1206–1224

International sustainability reporting standards: A comparative analysis

( Natal'ya V. MALINOVSKAYA )

pp. 1225–1260

Methodological specifics of deferred tax registration and the issues of adequate information presentation in financial statements

( Andrei A. AKSENT'EV )

FINANCIAL ACCOUNTING

pp. 1261–1282

Development of accounting in Russia (1991–2021): The results and prospects

( Svetlana V. KOZMENKOVA / Rolan A. ALBOROV )

pp. 1283–1306

Intangible asset accounting outlook: Valuation and reporting

( Tat'yana Yu. DRUZHILOVSKAYA )

AUDIT ACTIVITY

pp. 1307–1322

Transformation of ISA 315 as a response to the changing operating environment and the introduction of digital technologies

( Margarita F. SAFONOVA / Natal'ya V. MAMUSHKINA )

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

Journal current issue

Vol. 25, Iss. 11

November 2022

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