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International Accounting
 

International Accounting

Русская версия

Vol. 24, Iss. 4, April 2021

 INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 372–391

The duality of goodwill assessment in financial accounting and reporting

Viktor S. PLOTNIKOV / Olesya V. PLOTNIKOVA )

 ACCOUNTING SYSTEMS ADAPTING

pp. 392–406

Management expenses in the context of Federal Accounting Standard (FSBU) 5/2019 – Inventories

Tat'yana Yu. SEREBRYAKOVA )

 Managerial accounting

pp. 407–421

The innovation center as part of strategic management accounting

Lyudmila V. SHALAEVА )

 AUDIT ACTIVITY

pp. 422–437

Determining a typology of behavioral traits indicating the inclination to material misstatement risk among those charged with financial reporting

Sergei V. ARZHENOVSKII / Tat'yana G. SINYAVSKAYA / Andrei V. BAKHTEEV )

 CONTROL AND AUDIT

pp. 438–458

Debating points of accounting to reflect escrow account transactions by the developer organization

Margarita F. SAFONOVA / Yuliya V. MARCHENKO )

pp. 459–486

The practical specifics of compliance procedures as part of internal control of organizations' exports

Vilena A. YAKIMOVA )

 

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

Journal current issue

Vol. 24, Iss. 4
April 2021

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