International Accounting

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РИНЦ
Referativny Zhurnal VINITI RAS
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International Accounting

International Accounting

Русская версия

Vol. 25, Iss. 9, September 2022

THEORY OF ACCOUNTING

pp. 970–983

Methodological effect of events on the identification of business operation items

( Elena Yu. ITYGILOVA )

ACCOUNTING SYSTEMS ADAPTING

pp. 984–999

The impact of inflation on the presentation of financial statements by Syrian companies

( Lidiya I. KULIKOVA / Ammar ALSAFADI )

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 1000–1018

The concept of accounting for contractual obligations in the accounting for revenue from contracts with customers

( Viktor S. PLOTNIKOV / Saule S. KANAPINOVA )

FINANCIAL ACCOUNTING

pp. 1019–1032

Provision for inventory impairment in accordance with Federal Accounting Standard (FSBU) 5/2019: Challenges and solutions

( Valentina A. SITNIKOVA )

Tax and taxation

pp. 1033–1070

The impact of deferred taxes on the market value of Russian banks

( Andrei A. AKSENT'EV )

pp. 1071–1086

Regional experience in centralizing the functions of taxation authorities related to bankruptcy procedures support

( Dar'ya А. LEVACHEVA )

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

Journal current issue

Vol. 25, Iss. 9

September 2022

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