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International Accounting
 

All magazines 2013

 1(247) - 2012 January

PROBLEMS OF ACCOUNT

  • Evaluation and synthetic accounting operations of annuity contracts and maintenance
  • Methods of cost accounting and cost calculation of pharmaceutical products

Taxation

  • Problems using the tools of valuation activity in the Russian and foreign experience in taxation
  • Special tax regime and innovative activity of small business

Foreign experience

  • Document management accounting in enterprise: analysis of main approaches
  • Problems and prospects of measurement and auditing value of non-financial assets in terms of application IFRS

A LIST OF THE MATERIALS

  • A list of the materials published in the journal "International accounting" in 2012
 2(248) - 2013 January

PROBLEMS OF ACCOUNT

  • Interrelationships of detail account information and used of control system
  • Expenses of domestic accounting reform: prepaid expenses, unearned revenues, reserves of forthcoming expenses
  • ABC-method of cost management

Taxation

  • Background consolidated group of taxpayers

AUDIT ACTIVITY

  • Standardization principles of auditor activity

PROBLEMS. OPINIONS. SOLUTIONS

  • Indicators and criteria for use of funds for the efficiency audit

Foreign experience

  • Business processes in the enterprise: types of scientific rationality approach
 3(249) - 2013 January

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Comparison of concept "equity capital" in Russian accounting standards and International Financial Reporting Standards

Account problems

  • Integrated information system of internal control over foreign economic activity: problems of organization and options for building

Taxation

  • Direction of tax regulation of nanotechnologies sphere in Russia

Foreign experience

  • Problems of formation and functioning of quality control system of audit services in Ukraine

PROBLEMS. OPINIONS. SOLUTIONS

  • Disposal of fixed assets: current issues of accounting and taxation
  • Analysis of the formation of cash flows in according to the IFRS and Russian standards
  • Direct costing, costing marzhinal, veribl costing?
 4(250) - 2013 January

PROBLEMS OFACCOUNT

  • Algorithm of distribution of overhead charge at the defensive industrial complex enterprises using auxiliary manufactures
  • Use of modeling method in formation of registration process

REFORMING OF ACCOUNT REPORTING

  • Creation of analytical balance and calculation of net assets for new forms of the accounting reporting

Taxation

  • Features of taxation of innovative enterprises in educational institution

PROBLEM. OPINIONS. SOLUTIONS

  • RETRACTED: Accounting (financial) reporting: problem of identification of distortion of information
  • Information support of decision support systems in agriculture
 5(251) - 2013 February

PROBLEMS OF ACCOUNT

  • Valuation of intangible assets in accounting
  • Organization of cost accounting and cost prices of services sphere of education

PROBLEMS OF ACCOUNT ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Accounting of hedging of pure investments in foreign activity

Taxation

  • Taxation of Russian oil industry: role of the regions
  • Tax aspects of the intercompany debt financing

PROBLEMS. OPINIONS. DECISIONS

  • Econometric approach to the study of effectiveness of professional football clubs

PAGES OF HISTORY

  • Financial and economic development of Ancient Greece
 6(252) - 2013 February

REFORMING OF STATEMENTS

  • Principles and approaches of preparation of separate financial statements according to IFRS
  • Disclosure of financial instruments in financial statements

ON WAY TO THE INTERNATIONAL STANDARDS

  • Adoption of International Financial Reporting Standards in Russia: influence on the valuable importance of financial reports

AUDIT ACTIVITY

  • Theoretical aspects of organization of system of internal control of foreign trade activity adapted for the International Standards

Taxation

  • Administration in tax burden corporate profit tax

FOREIN EXPIRIENS

  • Accounting principles and their impact on accounting and reporting information: Ukrainian and international experience
 7(253) - 2013 February

PROBLEMS OF ACCOUNT

  • Problems of forming information about the derivative financial instruments in corporate accounting and reporting

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Convergence between IFRSs and US GAAP Classification and measurement of financial assets

AUDIT ACTIVITY

  • Essence and procedures of marketing auditing

PROBLEMS. OPINIONS. DECISIONS

  • Functional account and functional analysis of investments into automated information systems

Taxation

  • Tax system as major regulator of development potential state tax (comparative analysis of tax systems: Russia, Japan, Canada)

Foreign experience

  • Accounting for fleet of shipping company in Ukraine
 8(254) - 2013 February

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Biological assets: economic interpretation, evaluation, problem
  • Chart of accounts during the preparation of first financial statements according to the IFRS

PROBLEMS OF ACCOUNT

  • Professional opinion on formation account and use of accounting reserves
  • Improving the methods of distribution of general and overheads for storage and refining grain elevator complex organizations
  • Accounting transaction costs of outsourcing contract for railway companies

PROBLEMS. VIEWS. DECISIONS

  • Professional opinion on the formation and use of accounting reserves

FOREIN EXPIRIENS

  • Principles disclosure of information about sustainable development in conformity with international system regular
  • Adaptive model of integrated accounting statements as efficient means of communication with stakeholders
 9(255) - 2013 March

REFORMING of REPORTING

  • Actual problems of preparation and presentation of consolidated financial statements

AUDIT ACTIVITY

  • Audience interaction with leaders and representatives of owner of entity: methodological aspects of decision-making

Taxation

  • Problems of concept of planning of exit tax checks and way of their decision

PROBLEMS. OPINIONS. DECISIONS

  • Problems of RAS 17/02 "Accounting for research, development and technological work" in modern conditions of commercial organizations

Foreign experience

  • Formation and development of modern audit in Ukraine: institutional approach
  • Insurance reserves as accounting objects at insurance companies: impact of risk conditions
 10(256) - 2013 March

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Assessment of assets and liabilities denominated in foreign currency in according to the Russian and International Accounting Standards
  • Actual issues of product cost beef cattle breeding formation in the Russian and international practice

REFORMING of REPORTING

  • Transformation of financial statements in according to IFRS

AUDIT ACTIVITY

  • Continuous improvement process of professional auditing requirements at international level
  • Audience interaction with the leaders and representatives of owner of entity: methodological aspects of the decision-making

Taxation

  • Influence of labor taxation on human capital

FOREIN EXPIRIENS

  • Concepts of sub-accounts and analytical accounts: benefits and problems of usage
  • Accounting biological assets in farms: Ukrainian and international experience
 11(257) - 2013 March

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Accounting policies during the preparation of first financial statements according to the IFRS

PROBLEMS OF ACCOUNT

  • Return accounting and account of expenses at enterprises defensive industrial complex
  • Accounting cash flow hedges swap transactions

REFORMING of REPORTING

  • Approaches to regulation of social statement in Russia

PROBLEMS. OPINIONS. DECISIONS

  • Peculiarities of functioning of the system of accounting and analytical maintenance of trading organizations

Taxation

  • Improvement of tax relations in agro-food cluster region

Foreign experience

  • Quality control of production stocks that inflow on Ukrainian enterprises of alcohol industry: organizational aspects
 12(258) - 2013 March

Accounting problems

  • Problems of management accounting at enterprises of electro-technical industry
  • Cash flow hedge accounting for transactions in options

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Organizational aspects of the implementation of IFRS at the enterprise

PROBLEM. OPINIONS. SOLUTIONS

  • Organization control of external economic transactions of interdependent parties
  • The issue of choosing the optimal method of calculating depreciation

History pages

  • Some aspects of historical research by A.C. Littleton in field of theoretical and practical depreciation (to be continued)
  • History of accounting in Russia and China
 13(259) - 2013 April

REFORMING of REPORTING

  • Evolution of concept of consolidated financial statements

PROBLEMS OF ACCOUNT

  • Concept of strategic account and analysis in agricultural organizations
  • Concept, classification and legal regulation of accounting and taxation of losses of material resources

PROBLEMS. OPINIONS. DECISIONS

  • Method of comparative analysis of consolidated financial statements of group companies and parent company financial statement
  • Methodological aspects of validation of accounting of transactions in state (municipal) institutions

PAGES OF HISTORY

  • Some aspects of historical research by A.C. Littleton in field of theoretical and practical depreciation
 14(260) - 2013 April

PROBLEMS OF ACCOUNT

  • Urgent issues of improvement of accounting of fixed assets

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Comparative analysis of depreciation in according to RAS and IFRS
  • Practical aspects of provisions of IAS 41 "Agriculture" in management accounting dairy cattle

REFORMING OF ACCOUNTING REPORTING

  • Principles and approaches of preparation of consolidated financial statements in according to IFRS

Taxation

  • On question of essence of definitions "fiscal control" and reserve estimates of growth of tax revenues

FOREIN EXPIRIENS

  • Problems of organizing internal control system in Ukraine taking into consideration international best practice

PAGES OF HISTORY

  • Genesis and development of tax accounting in Ukraine: historical aspects
 15(261) - 2013 April

REFORMING of REPORTING

  • Urgent problems of financial statement

PROBLEMS OF ACCOUNT

  • Role of accounting in creating of informational environment by balanced sustainable development
  • Improving accounting reproduction of non-current biological assets in agriculture
  • Specifics of oil and gas industry and its relationship to cost management

Taxation

  • Influence of tax mechanism on demographic development of the northern frontier region

PROBLEMS. OPINIONS. DECISIONS

  • Development of concept of internal control
  • Features performance evaluation of local government

BOOK WORLD

  • Which thoughts is new textbook professor M.I. Cooter "Introduction to Accounting"
 16(262) - 2013 April

PROBLEMS OF ACCOUNT

  • Features accounting of construction activity in subjects
  • Higher school accounting-managerial problems and the ways of their solution

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Goodwill in financial statements in accordance with IFRS

Taxation

  • Measures to combat tax crimes and tax evasion by individuals

FOREIN EXPIRIENS

  • Features of internal audit of non-current assets ship repair enterprises
  • Impact of regulation of foreign reporting companies at the level of development of financial sector of state: American Enterprise Reporting
 17(263) - 2013 May

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Application hierarchical principles in the valuation of fair value in IFRS

PROBLEMS OF ACCOUNT

  • Formation of the cost of the construction site, in accordance with national standards and IFRS
  • Directions of organization tax accounting of innovation activity in national research universities

AUDIT ACTIVITY

  • Problems of development of tax audit in the Russian Federation
  • Development of standardization of audit activity

PROBLEMS. OPINIONS. DECISIONS

  • Application of IAS 2 «Inventories» in the national accounting practice

Taxation

  • Estimation of income taxation in Russia and foreign countries

PAGES OF HISTORY

  • Financial and economic development of Ancient Rome
 18(264) - 2013 May

PROBLEMS OF ACCOUNTING

  • Technique of planning, analysis and control preparation process in system of management accounting
  • Legal and regulatory framework of management accounting in the Russian Federation
  • Professional assessment in accounting and reporting

AUDIT ACTIVITY

  • Formation system of audit quality control in audit organization

Taxation

  • Specificity of taxation system of agricultural enterprises - participants of integrated organizations of agrarian and industrial complexes

FOREIN EXPIRIENS

  • Accounting in the company valuation
  • Organization of fiscal accounting: national and international aspects
 19(265) - 2013 May

PROBLEMS OF ACCOUNT

  • Modern view on formation of effective depreciation policy in accounting and tax accounting

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Organizational aspects of application of International Financial Reporting Standards in Russian practice

PROBLEMS. OPINIONS. DECISIONS

  • Reasonability, peculiarities and consequences of applying the interdisciplinary research approach towards accounting

AUDIT ACTIVITY

  • Auditing activity standards: stages of development

Taxation

  • Barriers in normative legal support mechanism and application of tax benefits and preferences in Russia
 20(266) - 2013 May

PROBLEMS OF ACCOUNTING

  • Professional judgment accountant as basis of accounting policies
  • Accounting ground rent in environmental context of agriculture

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Reporting information about investment activity of economical subject

AUDIT ACTIVITY

  • Comparative characteristics of analytical procedures in application of auditing standards
  • Testing risk economic activity of commercial organizations as tool of assessment of internal control system

Taxation

  • Impact of changes on tax on property of organizations in accounting of fixed assets
  • Family taxation as tool to strengthen the socialization of tax policy at present stage

PROBLEMS. VIEWS. DECISIONS

  • To question on definition of concept «group of companies»
 21(267) - 2013 June

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Logic of reflections in accounting of rent operations and prospects of its change

PROBLEMS. OPINIONS. DECISIONS

  • Temporal dimension as factor in adequacy of accounting information

PROBLEMS OF ACCOUNT

  • Problems of accounting and tax accounting of expenditure for material incentives of employees in organizations

AUDIT ACTIVITY

  • Audit procedures for rending audit-related services

Taxation

  • Tax disputes and problems resolution
  • Tax planning and evaluation of its effectiveness

FOREIN EXPIRIENS

  • Development of principles of accounting measurement in becoming of U.S. GAAP
  • Accounting provision for real estate trust management
 22(268) - 2013 June

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Topical issues of assessment of fair value of assets and obligations

PROBLEMS OF ACCOUNT

  • Concept of positive accounting obligations
  • Problems of formation of information on financial results of holding activity
  • Estimated liabilities (provision) for forthcoming payment of leave to workers in modern system of accounting of agricultural organizations

PROBLEMS. OPINIONS. DECISIONS

  • Management of production costs on basis of achieving balance of economic resources

FOREIN EXPIRIENS

  • Problematic issues on documenting facts of economic life in accounting: author’s standpoint
  • Theoretical and methodical aspects of conducting of internal audit of charges on enterprises of water-carriage of Ukraine
 23(269) - 2013 June

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Topical issues of assessment of fair value of assets and obligations

PROBLEMS OF ACCOUNT

  • Concept of positive accounting obligations
  • Problems of formation of information on financial results of holding activity
  • Estimated liabilities (provision) for forthcoming payment of leave to workers in modern system of accounting of agricultural organizations

PROBLEMS. OPINIONS. DECISIONS

  • Management of production costs on basis of achieving balance of economic resources

FOREIN EXPIRIENS

  • Problematic issues on documenting facts of economic life in accounting: author's standpoint
  • Theoretical and methodical aspects of conducting of internal audit of charges on enterprises of water-carriage of Ukraine
 24(270) - 2013 June

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Principles of accounting policies and accuracy of reporting information as its goal

PROBLEM. VIEWS. SOLUTIONS

  • Impact of psychological and linguistic aspects on accounting organization
  • Valuation of quality and sufficiency of information on investments in financial statements of public company

Foreign experience

  • Targeted funding: accounting and taxation in Ukraine
  • Accounting operations for taxation of land plots in Ukraine: status and perspectives

PAGES OF HISTORY

  • How many books have described Luca Pacioli and what books Francesco Datini company has applied for 130 years prior to the Treatise
 25(271) - 2013 July

PROBLEMS OF ACCOUNT

  • Research of current trends of accounting and reporting development in the Russian Federation
  • Organization of application of method of reverse calculation (to be continued)
  • Essence of fixed assets as object of accounting in context of problems of capital accounting

AUDIT ACTIVITY

  • Decomposition of planning auditor procedures from the position of risk-oriented approach

FOREIN EXPIRIENS

  • Viewpoint from Ukraine on problems of accounting history as academic discipline
 26(272) - 2013 July

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Improvement in balance sheet reflect the organization of capital and reserves in accordance with IFRS
  • Estimation of cost of combined financial instruments in financial statements

PROBLEMS OF ACCOUNTING

  • Organization of application of method of return accounting (end)

AUDIT ACTIVITY

  • Features of the calculation of risk during the planning audit

PROBLEMS. OPINION. SOLUTIONS

  • Features of regulatory accounting of investment activity in form of capital investments
 27(273) - 2013 July

FORUMS. CONGRESSES. CONFERENCES

  • XXXVI congress of the European Accounting Association

PROBLEMS OF ACCOUNT

  • Accountant's professional judgment: uncertainty, risks and ethics
  • To question of accounting paradigms
  • The concept of recognition income in consolidated management accounting and reporting energy companies

REFORMING of REPORTING

  • Social responsibility of business: reflection in statement

PROBLEMS. OPINIONS. DECISIONS

  • Analysis of simplified forms of accounting statement of small enterprises
  • Features of concept of national accounting (experience of linguistic-cultural analysis)
 28(274) - 2013 July

PROBLEMS OF ACCOUNTING

  • Indicators of management accounting's development by industrial enterprises' innovation activity
  • Conceptual approaches to formation of systems of administrative account in organizations

AUDIT ACTIVITY

  • Audit risk and sufficiency of evidence

PROBLEM. VIEWS. SOLUTIONS

  • Multiplicity of interpretations of term "capital" and its essence from the point of view of accounting (financial accounting)

Foreign experience

  • Triple system of accounting Yuji Idziri and prospects for its application
  • Accounting subtleties trade operations of internet economic subjects
 29(275) - 2013 August

REFORMING of REPORTING

  • Actual issues of formation of consolidated financial statements for 2012
  • New model of financial statement presentation according to IFRS

PROBLEMS OF ACCOUNT

  • Forming accounting information field on expenses for provide property preservation: process oriented approach

AUDIT ACTIVITY

  • Method of risk management of financial and economic activity in organization

PROBLEMS. OPINIONS. DECISIONS

  • Examples of application of interactive training methods on subject "IFRS"

Taxation

  • Tax environment and regions (on example of the Tambov and Lipetsk regions)

FOREIN EXPIRIENS

  • Some aspects of transformation of financial reporting requirements under IFRS: Ukrainian business experience
  • Ukraine's experience in professional certification and training of accountants
 30(276) - 2013 August

ON WAY TO THE INTERNATIONAL STANDARDS

  • New aspects and indicators of environmental performance in non-financial sustainability reporting G4
  • Accounting policy of organization and consequence of its variation
  • Financial instruments: in expectation of credit losses

Account problems

  • Models of integration of various registration subsystems in common information space
  • Controlling investment in geological production

AUTOMATION OF ACCOUNTING

  • Automation IFRS accounting: how to choose the information system and conduct audit of effectiveness of its implementation

AUDIT ACTIVITY

  • Subjects of auditing activity standardization
  • Assessment of the level of materiality accounting and financial reporting in the audit based on the analysis of financial and economic activities of the organization

PROBLEM. OPINIONS. SOLUTIONS

  • Analysis, reproduction and accounting of fixed assets on engineering basis
 31(277) - 2013 August

PROBLEMS OF ACCOUNTING

  • Development of international accounting system in direction of post-industrial accounting system
  • Policy on management accounting of income and cost of higher education
  • Production accounting and control as related elements of management system

AUDIT ACTIVITY

  • Methodological aspects of audit estimated reserves

Taxation

  • On reform of tax incentives

PAGES OF HISTORY

  • Accounting for vehicles: historical aspects of origin and development
 32(278) - 2013 August

PROBLEMS OF ACCOUNT

  • Management accounting of income and costs of higher education institution

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Influence the results of transformation of organization reporting to value of financial ratios

REFORMING of REPORTING

  • Principle of transparency of accounting (financial) reporting for various groups of users considering their information requirements

PROBLEMS. OPINIONS. DECISIONS

  • Subject of managing as specific object of research

Taxation

  • Methodology of interrelations of tax policy and regional component of tax policy and their influence on development of the North regions

Foreign experience

  • Tax regulation for transfer pricing in India

PAGES OF HISTORY

  • Russian track in study's first medieval balances
 33(279) - 2013 September

PROBLEMS OF ACCOUNTING

  • Pricing in construction
  • Application of professional judgment during the different period of development of financial accounting in Russia

ON WAY TO THE INTERNATIONAL STANDARDS

  • Management accounting at the enterprises of winemaking in according to principles of IFRS
  • Development of international accounting system in direction of post-industrial accounting system
  • Main aspects of financial instruments accounting in international and Russian practice

Taxation

  • Role and mechanism of tax regulation in modern economy

FOREIN EXPIRIENS

  • Tax differences as accounting and control objects
 34(280) - 2013 September

PROBLEMS OF ACCOUNT

  • Using different calculation systems in enterprises of alcohol industry
  • Uniform accounting system of interconnected organizations
  • Goodwill as projection of synergistic effect of its activities for financial reporting

AUDIT ACTIVITY

  • On concept of "confidence" in auditing and accounting services classification

PROBLEMS. OPINIONS. DECISIONS

  • Method of analysis of consolidated financial statements according to the needs of integrated business

Foreign experience

  • Tax regulation for transfer pricing in the United Kingdom

PAGES OF HISTORY

  • What preceded the principle of accounting period
 35(281) - 2013 September

REFORMING of REPORTING

  • Development trends of corporate reporting: integrated reporting

PROBLEMS OF ACCOUNTING

  • Assessment of biological assets at fair value under cost approach
  • Features accounting equipment requiring assembly in construction organizations

PROBLEMS. OPINIONS. DECISIONS

  • Features of accounting VAT on services the utility service by renter
  • Increase of management efficiency by production expenses on basis of improvement of process of providing the enterprise by material resources

Taxation

  • Relations between tax authorities and taxpayers: transition from administrative methods to mediation

FOREIN EXPIRIENS

  • Role of profit in providing economic security: direction of improvement of accounting for management purposes
 36(282) - 2013 September

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Comprehensive analysis of financial condition of copper industry on basis of financial reporting, formed according to RAS and IFRS The comparability of results

PROBLEMS OF ACCOUNT

  • Formation of system of management accounting at processing enterprises

AUDIT ACTIVITY

  • Approaches to planning the audit procedures

PROBLEMS. VIEWS. SOLUTIONS

  • Prevention of fraud in trade organizations
  • System of brake-even point indicators in TBC-method of the cost management

Credit organizations

  • Prospects for introduction in Russia of crisis management by credit institutions on consolidated basis

Foreign experience

  • Retrospective analysis of fiscal policies in France and Russia
 37(283) - 2013 October

PROBLEMS OF ACCOUNTING

  • Management accounting of material and production stocks in agriculture in conditions of uncertainty and risk

ON WAY TO THE INTERNATIONAL STANDARDS

  • Problems of preparation of first financial statements according to IFRS
  • Development of fair value of investment property in IAS

AUDIT ACTIVITY

  • Auditing standards as result of standardization

PROBLEMS. OPINIONS. DECISIONS

  • Method of analysis of consolidated cash flow statement

PAGES OF HISTORY

  • Ideal Accounting of the Middle Ages: inventory household property and amortization
 38(284) - 2013 October

PROBLEMS OF ACCOUNT

  • Use of accounting information to improve the internal control system of building organization

REFORMING of REPORTING

  • Integrated reporting - innovative model of corporate reporting

On the way to international standards

  • Modern analytical approaches to accounting estimate of fair value of investment property
  • Method ABC in framework of the strategic management accounting at enterprises of inland water transport

PROBLEMS. VIEWS. SOLUTIONS

  • Method of analysis of consolidated financial statements
  • Modern problems of inventory valuation in RAS and IFRS and their solutions

Foreign experience

  • Directions of accounting organization under conditions of risk-based management
 39(285) - 2013 October

PROBLEMS OF ACCOUNT

  • Application the process-oriented approach to management accounting in formation of business model of the organization
  • Accounting financial and analysis system for purpose of organization management
  • Aspects of small enterprises budgeting

PROBLEMS. VIEWS. SOLUTIONS

  • Complex efficiency analysis of use of intangible assets

Foreign experience

  • Foreign experience of first-time adoption of the IFRS
  • Plastic cards in operations with budgetary funds (illustrated treasury of France)

FORUMS. CONGRESSES. CONFERENCE

  • The second international research conference "Accounting: view from past into future" (cycle " Sokolov' readings ")
 40(286) - 2013 October

ON WAY TO THE INTERNATIONAL STANDARDS

  • IFRS: analysis of world experience of global accounting standardization

PROBLEMS OF ACCOUNTING

  • Transformation factors are basis of forming of financial result from correctional recording
  • Formation of systematic information on transaction expenses of corporations
  • Strategic management accounting and analysis system: structure and the need to create

Taxation

  • Tendencies of forming tax systems in conditions of globalization of economy

FOREIN EXPIRIENS

  • Basic principles of accounting in China and Russia
 41(287) - 2013 November

ON WAY TO THE INTERNATIONAL STANDARDS

  • The essential features and market transformation of financial statements

PROBLEMS OF ACCOUNTING

  • Budgeting organization in business processes in management accounting of telecommunication companies
  • Actual issues of provision for impairment of tangible assets in accounting records

REFORMING of REPORTING

  • Modern budgets cash and their improvement

PROBLEMS. OPINIONS. DECISIONS

  • Analysis of business efficiency: assessment criteria

AUDIT ACTIVITY

  • Conceptual foundations of audits: problem and some solutions

PAGES OF HISTORY

  • Productive human activity as fundamental factor of origin and development of management accounting
 42(288) - 2013 November

PROBLEMS OF ACCOUNTING

  • Accounting formation of consolidated groups of enterprises: international and Russian experience

ON WAY TO THE INTERNATIONAL STANDARDS

  • Accounting of short-term employee benefits according to IFRS 19
  • Assessing the prospects for application of IFRS for small and medium-sized businesses in Russia

PROBLEMS. OPINIONS. DECISIONS

  • Problems of identification and recognition of objects of intellectual property in financial statements

Taxation

  • Tax privileges and preferences: illegibility of conceptual framework as source of tax risks
  • Tax accounting and analysis system for organization management

AUDIT ACTIVITY

  • Audit intangible assets
 43(289) - 2013 November

PROBLEMS OF ACCOUNT

  • Category accounting control system economic entity
  • Theoretical aspects of development and deployment of system of internal control, its assessment through indicators of economic safety

PROBLEMS. OPINIONS. DECISIONS

  • Problem identification, assessment and recognition of intellectual property in the financial statements (end)

AUTOMATION OF ACCOUNT

  • Functional approach to analysis of investments into the automated information systems

AUDIT ACTIVITY

  • Development of environmental audit in Russia
  • Analysis of factors causing doubts in continuity of activities and their impact on financial position of organization

Taxation

  • Significance and essence of special tax regimes in modern economics

Foreign experience

  • Classification of national accounting systems and the position of Chinese theorists
 44(290) - 2013 November

PROBLEMS OF ACCOUNT

  • Cascading of balanced scorecard

On the way to international standards

  • Features assess the financial condition of insurance companies according to IFRS reporting

PROBLEMS. VIEWS. SOLUTIONS

  • Budgeting system - both planning in production units public institutions penal system

Taxation

  • Modeling of interrelation of level of tax loading and receipts from profit tax for the regions of the Russian Federation

AUDIT ACTIVITY

  • Perfection of audit technologies, as part of the mechanism of combating unlawful acts of officials

PAGES OF HISTORY

  • Ideal accounting of the middle ages: what preceded it
 45(291) - 2013 December

PROBLEMS OF ACCOUNT

  • Related parties and it's methodology of accounting
  • Managerial accounting and analysis system for organization management

PROBLEMS. OPINIONS. DECISIONS

  • Risks during the import of goods as specific objects of control

Taxation

  • Prospects of transfer pricing in Russia
  • Tax risks in conditions of state implementation of tax policy to stimulate innovation in Russia
  • Economic essence, principles, functions of income tax: evolutional approach

FOREIN EXPIRIENS

  • Formation models accounting policies depending on size of business: refining their features
 46(292) - 2013 December

PROBLEMS OF ACCOUNT

  • Engineering accounting: formation and theory
  • Concept of financial capital business combination

REFORMING of REPORTING

  • Classification of corporate social responsibility as basis of accounting

PROBLEMS. VIEWS. SOLUTIONS

  • Methods of analysis of profitability of insurance companies according to public accounting

Foreign experience

  • Problem issues of accounting policy development

PAGES OF HISTORY

  • "Secret" balances of Luca Pacioli
 47(293) - 2013 December

PROBLEMS OF ACCOUNT

  • Concept constructive obligation as element of the project concept of integrated international reporting
  • Variability of reefficient calculation of production in brick production

PROBLEMS. OPINIONS. DECISIONS

  • Methodology managerial cost accounting in universities in context of quality management system

AUDIT ACTIVITY

  • Analysis of audited entity activities as basis for judgment about the continuity of his functioning
  • The controlling of audit quality: interdependence of management and maintenance of audit quality in audit organization

PAGES OF HISTORY

  • Ideal accounting of the middle ages: financial result
 48(294) - 2013 December

PROBLEMS OF ACCOUNT

  • Analysis of modern techniques of formation of prospective financial information and reporting system of management accounting profit organizations
  • Methodological aspects of break even calculation for crop production based on function cost calculation

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Reflection information on intellectual capital in financial statements (for example, football club)

Taxation

  • Leasing as a financing tool of innovation development and the problem of evaluating the effectiveness of tax preferences

PROBLEMS. VIEWS. SOLUTIONS

  • Integrated reporting of value creation in road construction

LIST OF THE MATERIALS

  • List of the materials published in the journal "International accounting" in 2013
 

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

Journal current issue

Vol. 27, Iss. 4
April 2024

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