All magazines 2015
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- On fair value measurement of accounting objects
- Covenants: nature and disclosure in financial statements
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Non-current assets held for sale, and their valuation under Russian and International Accounting Standards
COST ACCOUNTING AND CALCULATION OF VALUE
- Applying accounting tools for cost management and cost accounting of grain production
CHAPTER OF HISTORY
- Why the capital circulation model by K. Marx has never become an accounting theory
PRINCIPLES OF ACCOUNTING
- The facts of economic life of mineral prospects accounting: identification, classification and reconstruction
ACCOUNTING SYSTEMS ADAPTING
- Goodwill as an object of accounting: the background
TRANSFORMATION OF NATIONAL REPORTING
- Rationale for lines of development of retained earnings accounting (uncovered loss)
COST ACCOUNTING AND CALCULATION OF VALUE
- Characteristics of 'expenses' and 'costs' for financial accounting
AUDIT ACTIVITY
- Analytical procedures for the going concern principle applicability
REGULATION AND STANDARDIZATION OF REPORTING
- Systematizing the accounting and financial reporting standardization: the scope and level of implementation
SOCIAL AND ENVIRONMENTAL ACCOUNTING
- Environmental accounting within the system of accounting types
AUDIT ACTIVITY
- Studying the economic substance of social audit and its place within the framework of audit and consulting services
- Audit: critical issues and development paths
CHAPTER OF HISTORY
- Financial result: historical and methodological aspects
- From J. Neworth to L.R. Dicksee: a brief overview of the studies on goodwill from the first known mention in literature until the end of the 19th century
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Goodwill in consolidated accounting and reporting
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Adapting IAS 20 Accounting for Government Grants and Disclosure of Government Assistance for use in domestic accounting
CORPORATE SOCIAL ACCOUNTABILITY
- Information about materials in corporate accounting and reporting
AUDIT ACTIVITY
- International Standards on Auditing as an object of research
- Counteraction of the legitimization (laundering) of proceeds of crime and the financing of terrorism: audit activities
Managerial accounting
- Some issues of the practical application of the activity-based costing system in telecommunications companies
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- RETRACTED: Generating the accounting and reporting information on public support as per the Russian and international financial reporting standards
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Testing goodwill for impairment and recovery of impairment losses in consolidated financial statements
REGULATION AND STANDARDIZATION OF REPORTING
- Methods for control and audit of loans and borrowings in agricultural organizations
AUDIT ACTIVITY
- Methodological aspects of applying analytical procedures in auditing the balneal and mud therapy inventories of the Crimean resort and recreation centers
PRINCIPLES OF ACCOUNTING
- Accounting and reporting information: principles of preparation under restrictions
ACCOUNTING SYSTEMS ADAPTING
- Internal control as a labor function of the chief accountant
FINANCIAL ACCOUNTING
- Methods for evaluating the public procurement efficiency in national research universities
AUDIT ACTIVITY
- Analysis of condition and areas of the audit and consulting services market's development in Russia
SCHOLAR DISPUTE
- Problems of financial accounting and reporting in publications of modern scientists
Managerial accounting
- Problems of the theory of management accounting and control
- Formation of indicators of consolidated accounting and control of production costs
REGULATION AND STANDARDIZATION OF REPORTING
- Applying the tools of strategic management accounting in construction
SCHOLAR DISPUTE
- Problems of financial accounting and reporting in publications of modern scientists
Managerial accounting
- Managerial accounting for segment information as a part of integrated accounting
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- On the question of the essence of the reliability category
TRANSFORMATION OF NATIONAL REPORTING
- Methodological approaches to cash flow analysis based on financial statements of an insurance company
AUDIT ACTIVITY
- Recommendations on the functioning of internal quality control of audit activity
CHAPTER OF HISTORY
- The economy of the Netherlands in the Golden Age (16th - 17th centuries)
THEORY OF ACCOUNTING
- Prospects of developing the theoretical and methodological framework of environmental accounting
Managerial accounting
- Setting up control at the preliminary step of construction funded from various sources
- Management accounting and analyzing the product mix and pricing policies as a tool to increase corporate effectiveness
AUDIT ACTIVITY
- Audit evidence as the objective basis for the auditor's opinion
- Development of State audit in the Russian Federation
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Theoretical and practical issues of using the present value in accounting and reporting
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Methodological tools to account for biological assets in agricultural organizations
Managerial accounting
- Topical issues of developing the accounting policy of a public institution
COST ACCOUNTING AND CALCULATION OF VALUE
- Methods of intangible assets valuation
SCHOLAR DISPUTE
- Contemporary accounting issues from analysts' perspective
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- A comparative analysis of the preparation of financial results statements in Russia and China
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Preparation of combined financial statements in integrated business structures under common control
ACCOUNTING SYSTEMS ADAPTING
- Techniques for preparing and analyzing the consolidated financial statements in transition to International Financial Reporting Standards
TRANSFORMATION OF NATIONAL REPORTING
- Valuation of deferred tax assets and deferred tax liabilities
SCHOLAR DISPUTE
- Integrated reporting issues in publications of contemporary scientists
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Principles of accounting for internal bond issues: international standards
Managerial accounting
- Areas of management accounting improvement using the functional module of the automated information system of an industrial enterprise
CORPORATE SOCIAL ACCOUNTABILITY
- Developing the key characteristics of the corporate reporting definition
AUDIT ACTIVITY
- Recognition of International Auditing Standards in Russia: the terminological aspect
CHAPTER OF HISTORY
- Ideas of Giuseppe Cerboni in the Russian accountancy
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Segment accounting and analysis of corporate operations in the domestic and foreign markets of product distribution
ACCOUNTING SYSTEMS ADAPTING
- Forming the basis for economic analysis of the effectiveness of human resources management at the corporate level
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Generating data for disclosure of liabilities under defined benefit pension plans in IFRS-based consolidated financial statements
FINANCIAL ACCOUNTING
- Ensuring economic security of the correctional system through performance-based budgeting
Managerial accounting
- Managerial accounting for engineers and technicians: the nature and necessity
- Management accounting in Russia: evolution background and development prospects
FINANCIAL ACCOUNTING
- Financial analysis of insolvent companies: the role of financial and tax reporting
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Property classification for taxation purposes
PRINCIPLES OF ACCOUNTING
- Approaches to non-monetary asset valuation existing in accounting practice
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The specifics of accounting for transactions in a foreign representation of the Russian entity
- The emergence of consolidated financial reporting in Russia
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- IFRS 15: new requirements and their correlation with the Russian Accounting Standards
Management accounting
- Background and modeling of the development of management accounting in agriculture
AUDIT ACTIVITY
- Auditing procedures on fixed assets in the advertising company, financial implications, international terminology
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- A program for developing the federal accounting standards
Managerial accounting
- Arrangements for management accounting by responsibility centers of process-based activities of a higher education institution
FINANCIAL ACCOUNTING
- Analysis of the amount of corporation's economic benefits in applying various approaches to assess bonus depreciation
COST ACCOUNTING AND CALCULATION OF VALUE
- A matrix approach to allocating indirect costs and forming the total cost of products
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- A comparative analysis of taxation systems of Russia and Germany
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- A conceptual vision and mechanism for functional and strategic budgeting in the higher educational institution
FINANCIAL ACCOUNTING
- Analysis of financial assets on the basis of consolidated financial statements
CORPORATE SOCIAL ACCOUNTABILITY
- Corporate social responsibility as a subject of the accounting research
PRINCIPLES OF ACCOUNTING
- Grouping of accounts by purpose: substance and phenomenon
THEORY OF ACCOUNTING
- Developing the methodology for assessing and accounting of financial investments
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Grouping of property per function, type of activity and time of use: an economic and theoretical analysis
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Issues of the Russian and international accounting for fixed assets of public sector entities
REGULATION AND STANDARDIZATION OF REPORTING
- The ways of improving the accounting system for managing income and expenditures of insurance companies
PRINCIPLES OF ACCOUNTING
- Recognition of costs for innovative activities in accounting records
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Organizational and methodological aspects of auditing transactions with fixed assets per stage of their reproduction
SOCIAL AND ENVIRONMENTAL ACCOUNTING
- Accounting for environmental costs and product costing based on environmental compliance
AUDIT ACTIVITY
- Issues of independence of the contemporary auditing practice: philosophical considerations
CHAPTER OF HISTORY
- From L.R. Dicksee to ARB no. 24: a brief overview of researches into goodwill in the first half of the 20th century
THEORY OF ACCOUNTING
- Theory and practice of applying the current market value in measuring corporate assets
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Reputational risk: evaluation of the contemporary theoretical and conceptual framework
- Issues of tax accounting and prospects for developing the taxation system of agricultural organizations
Managerial accounting
- Formation and use of information fund for the system of management accounting of investing activities
- RETRACTED: Analytical tools of strategic management accounting
THEORY OF ACCOUNTING
- Rating the performance of employees and structural units of the university while stimulating their innovative and commercial activities
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The information content of the Cash Flow Statement in the domestic and foreign practices
FINANCIAL ACCOUNTING
- Application of coefficient diagnostics in a factor analysis of consolidated financial statements
INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING
- Using the Consultant Plus Software Application for designing accounting policies in practice and teaching corporate performance audit
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Specifics of recognition of government grants allocated to agricultural enterprises under national and international accounting standards
TRANSFORMATION OF NATIONAL REPORTING
- Topical issues of concession facility accounting and taxation
Managerial accounting
- The concept of anti-crisis management accounting subsystem formation
FINANCIAL ACCOUNTING
- Balance sheet as the most important source of information for business development evaluation
AUDIT ACTIVITY
- The content of the misstatement in financial reporting category in the accounting and auditing interpretation
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Issues of compilation and disclosure of segment information in financial statements of agricultural entities
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Methodological approaches to accounting of biological assets in the cultivation of plants
Managerial accounting
- Selecting an actual data source to generate management reporting
FINANCIAL ACCOUNTING
- Classification of financial reporting misstatements in terms of the quality of accounting and audit
AUDIT ACTIVITY
- On the need of those charged with governance of the audited entity to understand the requirements of auditing standards
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Statistical and financial accounting: a comparative analysis
- Requirements to the budgeting system of innovation-based entities
PRINCIPLES OF ACCOUNTING
- Topical issues of deferred income accounting
TRANSFORMATION OF NATIONAL REPORTING
- Innovation in economic analysis, financial and management accounting as a new approach to financial management
Managerial accounting
- Managerial accounting in the information management system for insurance risks
FINANCIAL ACCOUNTING
- Provisions for vacations in accounting: methodological approaches to formation
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Disclosure of notes to financial statements in Russia and China
Managerial accounting
- The history of corporate budgeting
- Developing the control function as part of management accounting of investing activities
FINANCIAL ACCOUNTING
- The specificity and advantages of using illustrative balance sheet models to analyze corporate financial position
AUDIT ACTIVITY
- Methodological aspects of audit risk assessment taking into account factors of activities, events and restrictions
SCHOLAR DISPUTE
- Issues of fair value measurement as per proceedings of contemporary scientists
Managerial accounting
- Internal control and controlling: concept-based specifics
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Operating and investment biological assets: composition and valuation (status, problems and solutions)
FINANCIAL ACCOUNTING
- The role of internal control in effective management of financial and economic activities
AUDIT ACTIVITY
- Specifics of the management audit methodology in terms of poultry product cost control
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Specifics of insurance companies' transition to the new Chart of accounts and the industry accounting standards
PRINCIPLES OF ACCOUNTING
- Principles of recognizing revenue from contracts with customers as stipulated in IFRS 15 - Revenue from Contracts with Customers
TRANSFORMATION OF NATIONAL REPORTING
- Developing methods for internal control over State aid in agricultural entities
COST ACCOUNTING AND CALCULATION OF VALUE
- Developing the method for calculating the average period of turnover of the entity's inventories-in-progress
AUDIT ACTIVITY
- Theoretical aspects of assessing the entity's ability to continue as a going concern
CHAPTER OF HISTORY
- Russian triple-entry bookkeeping: a new procedure or content?
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Accounting policies and estimates: procedure for reporting changes in RAS and IFRS financial statements
FINANCIAL ACCOUNTING
- On the economic definition of treasury risk
AUDIT ACTIVITY
- Analysis of statutory instruments regulating the internal audit in the Russian Federation and former USSR countries
- State financial control and audit: a retrospective analysis and vector of development
INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING
- Balanced scorecard and information technologies
Managerial accounting
- Peculiarities of organization and functioning of the system of strategic management accounting at the enterprises of inland water transport
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Using tools of accounting modeling to determine the synergetic effect on the pre-contractual stage of order realization
FINANCIAL ACCOUNTING
- Del credere reserve as a decrease factor in the financial risks of the organization
AUDIT ACTIVITY
- Institutional aspects of audit of accounting financial statements
CHAPTER OF HISTORY
- Agricultural lands as accounting object
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Indicators of income and expenses in accounting and reporting
TRANSFORMATION OF NATIONAL REPORTING
- Accounting for leasing transactions under the Russian accounting reform
Managerial accounting
- Introduction to household accounting
SOCIAL AND ENVIRONMENTAL ACCOUNTING
- Environmental taxes in foreign countries: application matters
COST ACCOUNTING AND CALCULATION OF VALUE
- Economic control over cost accounting for farm production and meat processing at agricultural enterprises
THEORY OF ACCOUNTING
- Theoretical approaches to the formation and measurement of income
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Specifics of evaluating accounts receivable and payable of the entity
Managerial accounting
- Cost accounting: substance and importance
FINANCIAL ACCOUNTING
- Homeowner associations: the challenging issues of accounting, internal controls and mechanisms for addressing them
CORPORATE SOCIAL ACCOUNTABILITY
- Integrated reporting as a new level of corporate reporting development
AUDIT ACTIVITY
- Strategic audit as a tool to attain long-term goals of the business entity
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Specific features of organizing the accounting and using the taxation systems at peasant farms
PRINCIPLES OF ACCOUNTING
- Accounting policy formation in the practice of Russian organizations
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Analysis of the basic categories of IFRS within the substance-over-form concept
TRANSFORMATION OF NATIONAL REPORTING
- Integrated reporting: a historical aspect
COST ACCOUNTING AND CALCULATION OF VALUE
- Expenses in the Russian accounting: economic substance and statutorization
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Theoretical issues of tax regulation of investing activity
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Accounting of domestic bonds: international standards
TRANSFORMATION OF NATIONAL REPORTING
- Decentralization of the accounting process as a radical method for improving the corporate accounting practice
Managerial accounting
- Specific and practical aspects of implementing segment management accounting in cooperative organizations
CHAPTER OF HISTORY
- Genesis of the accounting and analytical framework for management in entities operating in the cooperative sector of economy
PRINCIPLES OF ACCOUNTING
- Specifics of accounting for fixed assets held for sale
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The genesis of statutory regulation of accounting for goodwill: movement towards harmonization
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Fruit crop value formation. Topical issues of IFRS
TRANSFORMATION OF NATIONAL REPORTING
- Accounting and risk management of the commercial organization
AUDIT ACTIVITY
- Audit terminology: conflicts of law
REGULATION AND STANDARDIZATION OF REPORTING
- On the cadastral value applicability as a tax base for the property tax calculation
NATIONAL STANDARTS OF ACCOUNTING AND REPORTING
- Contemporary issues of subsequent measurement of fixed assets in accounting practices of the Russian entities
Managerial accounting
- Improving managerial accounting by segmenting the agricultural holding group's operations
REGULATION AND STANDARDIZATION OF REPORTING
- The impact of the market development on financial reporting of business entities
FINANCIAL ACCOUNTING
- Business accounting as a catalyst of information for the business model of business combination
CHAPTER OF HISTORY
- Accounting and financial reporting of the Moscow City during the origination of the city government
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- On identifying the asset impairment processes and asset revaluation
ACCOUNTING SYSTEMS ADAPTING
- Accounting for cost of fixed assets repair under Russian Accounting Standards and IFRS
Managerial accounting
- Modern managerial accounting theories in works by foreign authors
AUDITOR ACTIVITY
- Problems of developing the methodology and techniques of audit
THEORY OF ACCOUNTING
- The accounting concept of depreciation: history and development
Managerial accounting
- Specifics of the accounting process in agricultural production
- RETRACTED: Analytical tools of strategic management accounting
AUDIT ACTIVITY
- Developing the methodological tools of social audit in agricultural organizations
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Specifics of fixed assets accounting and valuation at various stages of life cycle under IFRS requirements
Managerial accounting
- Controlling and management accounting: prioritization
AUDIT ACTIVITY
- Low profitability threshold and field audits
REGULATION AND STANDARDIZATION OF REPORTING
- The public disclosure principle of financial statements in XIX-century statutory regulations of Russia
THEORY OF ACCOUNTING
- Conceptual framework for consolidated financial statements
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Direct loss provisioning as a method to account for insurer's accounting risk implications
Management accounting
- A management approach to strategic segment reporting generation by organizations
FINANCIAL ACCOUNTING
- Cash flow: budget and reporting of organizations operating in the innovation sector
THEORY OF ACCOUNTING
- The theory of the scope of accounting science investigation
PRINCIPLES OF ACCOUNTING
- Basic principles of the modern concept of accounting method
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Simplified accounting and reporting rules for small and medium-sized enterprises in foreign practice
COST ACCOUNTING AND CALCULATION OF VALUE
- Methodological approaches to valuation of intangible resources of the population in banking
THEORY OF ACCOUNTING
- The economic theory and accounting science on the management functions, correlation and relationship of accounting with management functions
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Specifics of reforming the Chinese accounting and financial reporting system in the public sector
CORPORATE SOCIAL ACCOUNTABILITY
- Corporate social responsibility and sustainable development of the economy
COST ACCOUNTING AND CALCULATION OF VALUE
- Assessment of increment in internal sources of finance through the corporation's bonus depreciation
TRANSFORMATION OF NATIONAL REPORTING
- The structure of value in corporate financial reporting
REGULATION AND STANDARDIZATION OF REPORTING
- Balanced scorecard: integration into the financial reporting system
AUDIT ACTIVITY
- Methodological specifics of auditing of some export transactions
- International standards on auditing as an object of research
Managerial accounting
- Management accounting of State (municipal) medical institutions: prospects or reality?
- Methodological aspects of applying the CVP-analysis concept under economic crisis
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Improving the information support to economic analysis under accounting and reporting harmonization
REFORMATION OF REPORTING
- Credibility and informational limits of financial statements
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The substance of the financial and statistical accounting unity: Economic and theoretical considerations
SOCIAL AND ENVIRONMENTAL ACCOUNTING
- A need for structural changes in taxation towards ecologization
CHAPTER OF HISTORY
- The Russian economic thought in the middle of the 19th century
- Securitization: a new term or a new phenomenon? (On Occasion of the 200th Anniversary of Birth of Polish Scientist August Cieszkowski)
Managerial accounting
- Management accounting issues and ways of addressing them
AUDIT ACTIVITY
- Audit as a compulsory element of the institutional environment of IFRS
CHAPTER OF HISTORY
- Premises for origination and evolution of cost accounting
THEORY OF ACCOUNTING
- Denial of additional accounts as an option to enhance the efficiency of accounting
FINANCIAL ACCOUNTING
- The method of fully integrated accounts as part of consolidated accounting and financial reporting
- Detailed accounting of income and expenses associated with ordinary activities through a structured working chart of accounts
AUDIT ACTIVITY
- Social audit for organizations of consumer cooperation: a system of procedures and analytical indicators
CHAPTER OF HISTORY
- Double entry accounting: the history and contemporary times
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Business accounting for investment processes in a business combination
FINANCIAL ACCOUNTING
- Problems of accounting of non-current assets revaluation and its results in commercial organizations
COST ACCOUNTING AND CALCULATION OF VALUE
- The tax planning concept in economic entities
CHAPTER OF HISTORY
- Development of the world financial science: contribution of the Italian school of the 19th century and first half of the 20th century
THEORY OF ACCOUNTING
- Time and types of accounting estimates: interrelation and development trends
PRINCIPLES OF ACCOUNTING
- Theoretical approaches to the formation of accounting policy of the organization
SCHOLAR DISPUTE
- Issues of accounting valuation of assets: proceedings of contemporary scholars
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