+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

All magazines 2016

 1(391) - 2016 January

THEORY OF ACCOUNTING

  • The economic theory on the main cause of zero demand for accounting data and accounting analytics as part of the decision-making process

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Accounting for factoring transactions

FINANCIAL ACCOUNTING

  • Analyzing the interrelations of net income and net cash flow based on financial statements of the insurance company
 2(392) - 2016 January

PRODUCTIVE RELATIONS

  • Conditions for building contract relations in the iron and steel industry as a factor of developing the system of control over production supplies at ironworks

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Analysis of the basic categories of IFRS within the substance-over-form concept

REGULATION AND STANDARDIZATION OF REPORTING

  • The quality of financial statements as an information product of the accounting system

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
 3(393) - 2016 February

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Adaptation of IFRS 11 Joint Arrangements for application in the national accounting theory and practice

REGULATION AND STANDARDIZATION OF REPORTING

  • Internal reporting in the system of public health facilities' performance analysis

CHAPTER OF HISTORY

  • Agricultural land as an accounting item: a historical analysis and contemporary issues

Managerial accounting

  • The concept of anti-crisis management accounting subsystem formation
 4(394) - 2016 February

TRANSFORMATION OF NATIONAL REPORTING

  • Developing the accounting and information framework for management in clusters

FINANCIAL ACCOUNTING

  • Comparison of quantitative methods for evaluating the bank performance

SOCIAL AND ENVIRONMENTAL ACCOUNTING

  • Social protection and statistics: A comparative analysis of Russian and international accounting practices in an effort to assess the effectiveness of the fiscal measures in the sphere of social protection of population

AUDIT ACTIVITY

  • Specifics of personnel audit in the public institution
 5(395) - 2016 March

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • On identification of financial instruments as a set of financial facts of business life in the context of the accounting item

THEORY OF ACCOUNTING

  • Improving the classification of auxiliary production of the economic entity

CHAPTER OF HISTORY

  • Accounting for the property of the City of Moscow in the late 19th century

INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING

  • Using the CONSULTANT PLUS software application for designing accounting policies in practice and teaching corporate performance audit
 6(396) - 2016 March

THEORY OF ACCOUNTING

  • Estimation of the reliability of accounting and reporting: tools and the major components

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Customer-supplied raw materials accounting in agricultural enterprises: the problems of economic control

COST ACCOUNTING AND CALCULATION OF VALUE

  • Methods to evaluate the investment potential of commercial organizations: an integrated approach

INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING

  • Methodological approaches to assessing the sustainability of areas of innovative development using the dynamic normal theory
 7(397) - 2016 April

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Tax accounting of insurance expenses: issues and solutions

AUDIT ACTIVITY

  • Financial audit as a quality control system of the entire management process of the organization

FINANCIAL ACCOUNTING

  • Problematic aspects of accounting for derivative financial instruments at fair value

COST ACCOUNTING AND CALCULATION OF VALUE

  • Analysis of the effectiveness of the use of funds aimed at the purchase of food products to State and municipal needs in the Kostroma oblast
 8(398) - 2016 April

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Areas of professional judgement application in internal control

THEORY OF ACCOUNTING

  • Classification of objects of accounting: a modern update

AUDIT ACTIVITY

  • Strategic audit as a tool to attain long-term goals of the business entity

SOCIAL AND ENVIRONMENTAL ACCOUNTING

  • Environmental taxes in foreign countries: application matters

Managerial accounting

  • Reasons for trade discounts in accounting
 9(399) - 2016 May

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • The process of internal audit in the insurance company during the adoption of a new chart of accounts and sectoral accounting standards

FINANCIAL ACCOUNTING

  • Analyzing financial flows of a consolidated group of companies

COST ACCOUNTING AND CALCULATION OF VALUE

  • Methodological approaches to internal control over costs in beef husbandry

AUDIT ACTIVITY

  • Development of State audit in the Russian Federation
 10(400) - 2016 May

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • IPSAS: topical issues of international harmonization

COST ACCOUNTING AND CALCULATION OF VALUE

  • Innovative product’s prime cost: calculation and forecast

AUDIT ACTIVITY

  • Institutional aspects of audits of financial statements
 11(401) - 2016 June

ACCOUNTING SYSTEMS ADAPTING

  • Russian strategic alliances: accounting and financial reporting through the joint venture equity method

Managerial accounting

  • An improvement in analytical tools for evaluation of innovative activities of business entities
  • A methodological approach to economic entity's security evaluation

CHAPTER OF HISTORY

  • Causes and principal aspects of international accounting models
 12(402) - 2016 June

ECONOMIC AND STATISTICAL RESEARCH

  • A trajectory of IPSAS development and the prospects of application in Russia

ACCOUNTING SYSTEMS ADAPTING

  • Reforming the accounting for oil wells depreciation in Iraq

Foreign experience

  • Comparison of Russian and Chinese balance sheets

AUDIT ACTIVITY

  • Audit evidence as the objective basis for the auditor's opinion

SOCIAL AND ENVIRONMENTAL ACCOUNTING

  • Environmental accounting within the system of accounting types
 13(403) - 2016 July

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • The development of the practice of accounting for financial results of agricultural holding groups

Managerial accounting

  • Perfecting the approach to tariff regulation of suburban railway traffic

FINANCIAL ACCOUNTING

  • Program-based budgetary spending on education: The efficiency evaluation

AUDIT ACTIVITY

  • International models of risk management: A potential for use and the results
 14(404) - 2016 July

FINANCIAL ACCOUNTING

  • The economic category of product of labor cost in accounting

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Institutional methodology for building the concept of reporting entities of public sector organizations under transition to IPSAS

Managerial accounting

  • Problems of the theory of management accounting and control
  • Management accounting development: history, factors, new developments
 15(405) - 2016 August

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Areas for further reforming the regulatory controls over accounting policies

ACCOUNTING SYSTEMS ADAPTING

  • An analysis of corporate reporting of Russian companies for compliance with the integrated reporting principles

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Operating and investment biological assets: accounting and reporting. The current position, issues, solutions

FINANCIAL ACCOUNTING

  • Valuation and analysis of total personal financial assets in Russia
 16(406) - 2016 August

SOCIAL AND ENVIRONMENTAL ACCOUNTING

  • A Unified registry for social benefit recipients: international practice and the perspectives for Russia

COST ACCOUNTING AND CALCULATION OF VALUE

  • A cost accounting model to manage the product quality control business process

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Accounting policies and estimates: A procedure for reporting changes in RAS and IFRS financial statements

SCHOLAR DISPUTE

  • Refinement of the concept of methodology
 17(407) - 2016 September

THEORY OF ACCOUNTING

  • On the need to combine operational accounting and accounting in one science

Managerial accounting

  • Building the balanced scorecard for agricultural holding segment development
  • Measuring the efficiency of higher school's human capital under the net cash flow method

SOCIAL AND ENVIRONMENTAL ACCOUNTING

  • Revision of public social benefits: towards poverty targeting
 18(408) - 2016 September

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • The impact of IFRS on results of the analysis of PAO Rostelecom financial position

PRINCIPLES OF ACCOUNTING

  • Ethical considerations of contemporary accounting problems

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Theoretical issues of tax regulation of investing activity

AUDIT ACTIVITY

  • Studying the economic substance of social audit and its place within the framework of audit and consulting services
 19(409) - 2016 October

THEORY OF ACCOUNTING

  • Economy and the issues of management accounting theory: what are they?

Managerial accounting

  • Considering project risks in non-stationary conditions

FINANCIAL ACCOUNTING

  • Professional judgment as part of accounting for revaluation of fixed assets
  • An analysis of regional economy and the search for reserves of the gross-value-added growth in the region
 20(410) - 2016 October

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Depreciation policy of enterprises in the European Union
  • Developing the classification of elements of financial statements prepared by public sector entities under transition to International Public Sector Accounting Standards

THEORY OF ACCOUNTING

  • What direction the value and economic principle are moving in accounting activities

CHAPTER OF HISTORY

  • Chief Accountant of the Moscow City Council A.P. Roudanovsky and his balance sheet model
 21(411) - 2016 November

ACCOUNTING SYSTEMS ADAPTING

  • Estimated liabilities and provisions: Interpretation and accounting issues under the Russian and international standards

Managerial accounting

  • Methodological principles of management accounting in food service companies

FINANCIAL ACCOUNTING

  • Interpretation of corporate assets in line with accounting concepts

AUDIT ACTIVITY

  • Auditing of the sale cycle: Methodological specifics of organization and process
 22(412) - 2016 November

Management accounting

  • A methodology for segment reporting generation in agricultural holdings

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Economic substance of income tax

AUDIT ACTIVITY

  • Assessing the internal controls over payroll settlements using the automated data processing by the auditee

THEORY OF ACCOUNTING

  • Economic theory about the accounting imperialism as the most dangerous non-scientific transformation of the subject matter of accounting science
 23(413) - 2016 December

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Specifics of regulatory control over the accounting process in public institutions

FINANCIAL ACCOUNTING

  • Identification of fixed assets: The accountant’s professional judgment

СHAPTER OF HISTORY

  • The development of accounting sciences in Russia: A retrospective analysis
  • The balance sheet theory of A.P. Roudanovsky
 24(414) - 2016 December

THEORY OF ACCOUNTING

  • The role of accounting data in management: Past, present and future
  • Do accounting and national accounting have a general theory?

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Systematization of information on other revenues and expenses in corporate reporting

ACCOUNTING SYSTEMS ADAPTING

  • Internal control in ensuring reliability and minimization of risk of misstatement in financial statements
 

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

Journal current issue

Vol. 27, Iss. 3
March 2024

Archive