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International Accounting
 

All magazines 2017

 1(415) - 2017 January

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • The theoretical aspects of IFRS 16

THEORY OF ACCOUNTING

  • Creative accounting in the context of True and Fair View concept: Pro et contra

CHAPTER OF HISTORY

  • Discussing the accounting reporting publicity in the late nineteenth century in Russia
  • Russian financial and economic thought in the late nineteenth century
 2(416) - 2017 January

COST ACCOUNTING AND CALCULATION OF VALUE

  • The substance of cost accounting

AUDIT ACTIVITY

  • Identification and assessment of risks when planning the audit sampling
  • Audit of falsification of financial statements: Specific aspects

THEORY OF ACCOUNTING

  • Competition between operational and accounting records and the accounting information redundancy: An economic and theoretical analysis
 3(417) - 2017 February

Managerial accounting

  • Management accounting as a profession

THEORY OF ACCOUNTING

  • The future of accounting in terms of the prospects for improvement of planning

TRANSFORMATION OF NATIONAL REPORTING

  • Restating the financial statements of Russian football clubs in accordance with International Financial Reporting Standards

CHAPTER OF HISTORY

  • The accounting and control system for staff remuneration: Historical perspective and current trends in the development
 4(418) - 2017 February

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Accounting for price and exchange differences of bonds according to IFRS requirements
  • Methods to assess control when preparing consolidated financial statements according to IFRS 10 requirements

AUDIT ACTIVITY

  • Equipment accepted for installation: problems and improvement of audit methodology

THEORY OF ACCOUNTING

  • In support of users of financial statements
 5(419) - 2017 March
  • The origin of accounting: Antiquity or the middle ages?

    ACCOUNTING SYSTEMS ADAPTING

    • Development of a mathematical apparatus for consolidated accounting

    INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

    • IFRS for small and medium-sized businesses in the world: A review, evaluation, and prospects of application

    Managerial accounting

    • Enterprise risk management: A methodological aspect
     6(420) - 2017 March

    THEORY OF ACCOUNTING

    • Balance sheet and accounting thought: From Luka Pacioli to our days

    Managerial accounting

    • Management accounting development in Russia: Analysis of opportunities and functional limitations
    • Integration of modern management accounting methods at lean manufacturing companies

    COST ACCOUNTING AND CALCULATION OF VALUE

    • Methodological approaches to accounting for website development costs of the organization
     7(421) - 2017 April

    THEORY OF ACCOUNTING

    • Principles of accounting: A retrospective of the formation and current trends

    INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

    • Islamic model of accounting as a socio-economic phenomenon

    Managerial accounting

    • Accounting and analytical provision of credit risk management of agricultural holdings in terms of global crisis management
    • The essence and specificity of the accounting work in the conditions of high inflation
     8(422) - 2017 April

    THEORY OF ACCOUNTING

    • 'White spots' of the economic research methodology: The method of accounting science as an outcast of accounting theory
    • The logic of designing the double-entry bookkeeping: Fortuity or regularity?

    PRINCIPLES OF ACCOUNTING

    • Accounting principles for microenterprises: Composition and content

    CHAPTER OF HISTORY

    • Mathematical foundations of the balance sheet theory by A.P. Roudanovsky
     9(423) - 2017 May

    TRANSFORMATION OF NATIONAL REPORTING

    • The reform of accounting system in Mongolia

    Managerial accounting

    • Development of strategic cost management accounting techniques at chemical enterprises

    FINANCIAL ACCOUNTING

    • Revaluation and its importance for the assessment of value of assets of the business entity

    REGULATION AND STANDARDIZATION OF REPORTING

    • Accounting for estimated liabilities for the upcoming disposals in 2017 and 2018: The Draft Federal Accounting Standard Fixed Assets innovations
     10(424) - 2017 May

    NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

    • Derivatives: Definition and mechanism of recognition for accounting purposes

    INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

    • Accounting for financial instruments in lease transactions

    COST ACCOUNTING AND CALCULATION OF VALUE

    • Cost optimization at bakeries based on management accounting tools

    PROBLEMS OF ACCOUNTING

    • Conceptual Framework for Financial Reporting: A critical analysis of new approaches
     11(425) - 2017 June

    ACCOUNTING SYSTEMS ADAPTING

    • Revisiting the relationship of accounting and statistics

    INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

    • Revenue recognition in financial statements according to international and Russian practices
    • The concept of integrated reporting in public sector organizations

    CHAPTER OF HISTORY

    • Economic forensics in Russia: history and modern times
     12(426) - 2017 June

    PRINCIPLES OF ACCOUNTING

    • The impact of Materiality and Reliability categories on accountant's professional judgment formation

    TRANSFORMATION OF NATIONAL REPORTING

    • Accounting and risk management of the commercial organization

    Managerial accounting

    • Modern managerial accounting theories in works by foreign authors

    COST ACCOUNTING AND CALCULATION OF VALUE

    • Classification of environmental costs in the accounting system
     13(427) - 2017 July

    INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

    • On the need to maintain capital and improve the assessment of its elements in the balance sheet equation aspect, taking into account the current time factor
    • Analyzing the theoretical basis of the consolidated financial statements concept

    AUDIT ACTIVITY

    • Methodological aspects of audit risk assessment taking into account factors of activities, events and restrictions

    SCHOLAR DISPUTE

    • A process approach to accounting outsourcing
     14(428) - 2017 July

    THEORY OF ACCOUNTING

    • Denial of additional accounts as an option to enhance the efficiency of accounting

    BUDGET FINANCING

    • Budget financing and monitoring of cost effectiveness in cultural institutions

    FINANCIAL ACCOUNTING

    • Specifics of accounting for software sale using modern IT

    CHAPTER OF HISTORY

    • Accounting and financial reporting of the City of Moscow during the origination of the city government
     15(429) - 2017 August

    INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

    • The influence of the Russian and international financial reporting institutions of public sector on the creation of balance sheets
    • Harmonization of financial and tax accounting for banking operations

    TRANSFORMATION OF NATIONAL REPORTING

    • A model of information and analytical support of integrated reporting from the company's true value position

    AUDIT ACTIVITY

    • Using the analytical procedures to form audit sampling in the audit of wage settlements
     16(430) - 2017 August

    TRANSFORMATION OF NATIONAL REPORTING

    • Methodological aspects of integrated reporting generation in clusters

    Managerial accounting

    • The TDABB methodology in the management control of insurance companies

    FINANCIAL ACCOUNTING

    • A method to analyze the corporate payout policy

    CHAPTER OF HISTORY

    • Historical preconditions for formation of the Russian accountant's mentality
     17(431) - 2017 September

    Managerial accounting

    • Current problems in developing and implementing a budgeting system in a municipal public institution

    Tax and taxation

    • Reform of VAT and the unified agricultural tax

    AUDIT ACTIVITY

    • The methodological basis of audit in the context of significant compliance risk of the auditee

    REGULATION AND STANDARDIZATION OF REPORTING

    • Organizational aspects of internal financial control (audit) implementation in State-financed institutions of higher professional education
     18(432) - 2017 September

    THEORY OF ACCOUNTING

    • The concept of capital and the hypotheses about the genesis of double entry bookkeeping

    INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

    • Developing the system of qualitative characteristics of financial information

    Managerial accounting

    • Methods to analyze consolidated financial statements of Russian strategic enterprises on the basis of aggregate, matrix and dynamic forms
    • Analyzing the specifics of transaction costs of opportunism in franchising
     19(433) - 2017 October

    THEORY OF ACCOUNTING

    • Historical aspects of formation of accounting paradigms and their contemporary assessment

    CORPORATE SOCIAL ACCOUNTABILITY

    • Non-financial reporting as a tool to implement the corporate social responsibility concept

    COST ACCOUNTING AND CALCULATION OF VALUE

    • Cost accounting and calculation of production costs under RAS and IFRS: The OAO AvtoVAZ case

    AUDIT ACTIVITY

    • Going concern principle: The essence and economic conditionality
     20(434) - 2017 October

    ACCOUNTING SYSTEMS ADAPTING

    • Problems of applying valuation reserves in the systems of Russian and international standards

    Managerial accounting

    • Data modeling in management accounting and budgeting systems
    • Trends in the development of management accounting tools

    Taxes and taxation

    • Improvement of indirect taxation in the Russian Federation
     21(435) - 2017 November

    Managerial accounting

    • Intermediate function costing: The IT function case

    Tax and taxation

    • Building a model to coordinate interests of the State and taxpayers when consolidating the tax obligations
    • Prospects for applying the compensation rate of VAT in the agriculture of Ukraine

    CHAPTER OF HISTORY

    • Economic development of Russia: The latter half of the 19th and early 20th centuries
     22(436) - 2017 November

    INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

    • On the impact of IFRS on results of financial analysis of organizations

    Managerial accounting

    • Improving the organization of accounting process at public catering enterprises

    SOCIAL AND ENVIRONMENTAL ACCOUNTING

    • Proposals on reforming the fundamental principles of the enterprise, joint-stock company and social interest through environmental accounting (Part I)

    Tax and taxation

    • Reforming Chapter 21 of the Russian Tax Code: From VAT to GST
     23(437) - 2017 December

    ACCOUNTING SYSTEMS ADAPTING

    • Harmonization of Iraqi asset accounting using the Russian PBU and IFRS principles

    SOCIAL AND ENVIRONMENTAL ACCOUNTING

    • Proposals on reforming the fundamental principles of the enterprise, joint-stock company and social interest through environmental accounting (Part 2)

    Tax and taxation

    • Personal income tax: Current trends and determining factors
    • Specific features of tools for agricultural sector tax regulation applied in the Ukrainian and world practice
     24(438) - 2017 December

    INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

    • The customer equity concept in integrated reporting: An analysis of theoretical background

    SOCIAL AND ENVIRONMENTAL ACCOUNTING

    • Proposals on reforming the fundamental principles of the enterprise, joint-stock company and social interest through environmental accounting (Part III)

    Tax and taxation

    • Tax liabilities as an object of internal control in consumer cooperation organizations
    • Methodological and practical problems related to formation of personal income tax liability identified during tax consulting
  •  

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

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    Vol. 27, Iss. 3
    March 2024

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