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pp. 4-18
The evolution of scientific views on the distinction and integration of financial and managerial accounting
( Vyacheslav Ya. SOKOLOV / Nadezhda V. KOTEL'NIKOVA )
pp. 19-39
The dilemma of including costs in the cost of assets or recognizing them as expenses in financial accounting
( Tat'yana Yu. DRUZHILOVSKAYA )
pp. 40-54
Import operations in agriculture: Accounting considerations
( Gamlet Ya. OSTAEV / Svetlana V. KOZMENKOVA / Petr V. ANTONOV )
pp. 55-70
Improving the documentation of economic activities and record-keeping at agricultural organizations
( Guzaliya S. KLYCHOVA / Alsu R. ZAKIROVA / Leisan M. MAVLIEVA / Marat M. NIZAMUTDINOV / Aigul' S. KLYCHOVA )
pp. 71-89
Statistical analysis methods used in the audit of fixed assets
( Rolan A. ALBOROV / Irina P. SELEZNEVA / Irina A. SELEZNEVA )
pp. 90-103
Human resources audit as a tool for the effective use of human resources in agricultural organizations
( Irina N. KALININA )
pp. 104-116
Actual tax liability: Essence of the concept, legal rationale and specifics of calculation
( Elina Yu. KAVERINA )