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pp. 4-21
Valuation and recognition of investments in convertible bonds in international financial reporting
( Anton Yu. KUZ'MIN )
pp. 22-38
Conceptual foundations of accounting and reporting: Current state and development prospects
( Tat'yana Yu. DRUZHILOVSKAYA )
pp. 39-53
Departmental control of financial and economic activities: On the need to develop an occupational standard for a financial control officer
( Sergei V. GOLOVIN / Pavel A. KANAPUKHIN / Nadezhda V. FROLOVA )
pp. 54-67
Internal control and audit in the public sector: The need to synchronize occupational standards in the digital economy
( Natal'ya E. SPIRIDONOVA )
pp. 68-82
Developing methodological approaches to internal cost control of fodder crop production in a digital environment
( Aigul' S. KLYCHOVA / Adel' A. KHAIRULLIN / Almaz D. SAITGARAEV / Kseniya D. KOZLOVA )
pp. 83-101
Regulating deferred tax accounting during economic crises: Political factors and conceptual contradictions
( Andrei A. AKSENT'EV )
pp. 102-116
Digital transformation of accounting and reporting in the agricultural sector as a tool to fight tax fraud and strengthen the region's economic security
( Evgeniya V. ZAUGAROVA / Guzaliya S. KLYCHOVA / Mirsharip Kh. GAZETDINOV )
