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International Accounting
 

All magazines 2009

 1(121) - 2009 January

Forums, congresses, conferences

  • Surgutneftegazbank manages risks by means of ORACLE business applications

On the way to international standards

  • Sukhareva O.A. Discrepancies of Russian Accounting Standards (RAS) and International Financial Reporting Standards (IFRS): myths and reality

Reports reforming

  • Financial reporting of companies of oil and gas sector

Accounting problems

  • Morozova E.V. Analysis of domestic and foreign practice of environmental management accounting
  • Trofimova L.B. Features of methods of tax accounting organization in accordance with domestic and international standards

Auditing activity

  • Myakin’kaya V.V. Complex approach to definition of the level of importance while post-object audit

Foreign practice

  • Get’man V.G. About the practice of implementation of IFRS in separate foreign countries
 2(122) - 2009 February

On the way to international standards

  • Sannikova I.N., Shavkunova N.A. Concerning the matter of ecological accounting and reporting

Statement reformation

  • Marchenkova I.N. Adoption of IFRS: necessity and problems

Accounting problems

  • Ermakova N.A. About the accounting mechanism of interconnection of systems of the current and strategic management control
  • Vetoshkina E.Yu. Urgent matters of intangible assets accounting

Auditing activity

  • Suglobov A.E. Work quality control while the audit of historical financial information

Credit organizations

  • Ilysheva N.N., Ilmenskaya A.V. Application of consolidated statement on IFRS for evaluation of activity of a banking (consolidated) group

Foreign practice

  • Get’man V.G. About the practice of implementation of IFRS in separate foreign countries
 3(123) - 2009 March

On the way to international standards

  • Sukharev I.R., Sukhareva O.A. New alterations of Russian standards

Statement reformation

  • Sannikova I.N., Shavkunova N.A. On the way to ecological accounting and statement

Accounting problems

  • Chikisheva A.N. Financial management tax accounting: isolation or integration?

Auditing activity

  • Get’man V.G. Concerning the matter about international standardization of financial statement of company and audit
  • Suglobov A.E. Comprehension of activity of organization and its surrounding and evaluation of risk of essential misinterpretations

Foreign practice

  • Mnykh E.V., Bradul A.M. Analytical ensuring of management in corporations
 4(124) - 2009 April

On the way to international standards

  • Sukharev I.R., Sukhareva O.A. New alterations of Russian standards

Statement reformation

  • Bezborodova T.I. Evaluation of financial statement in inflation

Accounting problems

  • Rishar Zh., Shirobokov V.G., Altukhova Yu.V. Types of environmental accounting
  • Rozhentsova I.A. Goodwill accounting: review of Russian and international legislation
  • Akhmyatzhanov T.Z. Harmonization of accounting of investments into real assets under Russian and international standards of financial reporting

Foreign practice

  • Get’man V.G. Experience and problems of implementation of IFRS in separate foreign countries
 5(125) - 2009 May

On the way to international standards

  • Get’man V.G. International standardization of accounting and financial reporting at small-scale enterprises
  • Sukharev I.R., Sukhareva O.A. Statement reformation
  • Sheshukova T.G., Vorobiova O.A. Separate aspects of formation of accounting policy under IFRS
  • Chaya V.T., Chicherina E.N. Comparative evaluation of principles of RAS and IFRS

Accounting problems

  • Trofimova L.B. Procedures of depreciation of assets in accordance with IAS 36
  • Sechenova T.V. Profits and expenses in Russian accounting and IFRS

Foreign experience

  • Jafarov E.O. Problems connected with conversion to IFRS for enterprises of Azerbaijan that are of public interest
 6(126) - 2009 June

On the way to international standards

  • Practical guidance to segment statement

Statement reformation

  • Sukharev I.R., Sukhareva O.A. Practical application of requirements of IFRS in Russian conditions: fixed assets accounting
  • Chaya V.T., Drozdova L.A. Methodical aspects of formation of model of transformation of financial statement of telecommunications companies in accordance with IFRS

Accounting problems

  • Shmakova O.V. Development of normative regulation of accounting policy of company

Foreign experience

  • Get’man V.G. About accounting and implementation of IFRS in Poland
 7(127) - 2009 July

On the way to international standards

  • A practical guide to segment reporting

Statement reformation

  • Kulikova L.I. IFRS 38: intangible assets measurement
  • Chaya V.N., Drozdova L.A. The registration policy of the telecommunication company as a key element of process of ormation f the financial reporting according to the international standards

Accounting problems

  • Trofimova L.B. Perculianities of reflection in report of operations on the lease in accordance with IAS 17 « Leases»
  • Rybakova O.M., Girbasova E.M. The system of consolidated national accounts of russian federation

Question – the answer

  • The computer advises the bookkeeper
 8(128) - 2009 August

On the way to international standards

  • Sukharev I.R., Sukhareva O.A. Practical application of ifrs’s requirements under russian conditions: accounting of property, plant and equipment
  • Kulikova L.I., Ivanovskaya A.V. Expenses under loans in the international and russian standards: similarities and distinctions
  • Bobrova E.A., Emelannicova N.N. The comparative characteristic of book keeping of the basic means in rsby and ifrs

Accounting problems

  • Shiribokov V.G., Pavlyuchenko T.N. Insurance contracts accounting
  • Trofimova L.B. Perculianities of reflection in report of construction contracts in accordance with ias 11 «Construction contracts»

The credit organizations

  • Ilysheva N.N., Ilmenskaya A.V. The basic components of the accounting policy of the bank (consolidated) groups

Question – the answer

  • The Computer advises the bookkeeper
 9(129) - 2009 September

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Moderov S.V. Creation of financial statements in accordance with ifrs for 2009: which russian and international standards are to be used

REPORTING REFORMING

  • Sukharev I.R., Sukhareva O.A. Practical application of ifrs’s requirements under russian conditions: accounting of property, plant and equipment
  • Chaya V.T., Rozhkova E.V. Conceptual differences between international accounting standards and russian bookkeepping system

Account problems

  • Bikina Y.V. Financial liabilities accounting at amortised cost
  • Golubeva N.A. Acounting of social-ecological expanses
  • Semenov A.S. Accounting of intangible assets in accordance with IFRS
 10(130) - 2009 October

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Getman V.G. On harmonizing international regulation of information disclosure in relation to corporate governance
  • Sukharev I.R. International financial reporting standard for Small and Medium-sized Entities
  • International financial reporting standards (pocket guide - 2009)

REPORTING REFORMING

  • Kulikova L.I., Stepanov K.A. Present value: appraisal of assets and liabilities

Account problems

  • Sukhareva O.A. Specific problems of book keeping in extracting branches and their regulation in IFRS
 11(131) - 2009 November

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • International financial reporting standards (pocket guide - 2009)
  • Shmakova O.V. Approach towards organization’s accounting

REPORTING REFORMING

  • Kulikova L.I. Net realisable value of inventories: estimated calculations by international standards
  • Chikisheva A.N. Development of the normative guarantee of a segmental account under the conditions for IFRS (IAS)

Foreign experience

  • Features of book keeping in Azerbaijan
 12(132) - 2009 December

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • International financial reporting standards (pocket guide - 2009)

REPORTING REFORMING

  • Mislavskaya N.A. About development of Russian bookkeeping
  • Sukharev I.R., Sukhareva O.A. Practical application of IFRS’S requirements under russian conditions: accounting of property, plant and equipment
  • Tyakova Z.S., Tyakova V.B. Measurement of financial investments in Russian and international accounting practice

Foreign experience

  • Accounting in foreign countries
 

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

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