All magazines 2018
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The concept of productive capital in business model accounting and integrated reporting
TRANSFORMATION OF NATIONAL REPORTING
- Integrated reporting in the management accounting system
Managerial accounting
- Budgeting of the higher education institution activities within the framework of the project-oriented approach to management
- Trends in the development and adoption of integrated reporting in the Russian Federation
THEORY OF ACCOUNTING
- Accounting for managers or assessing the risk of lack of demand for accounting data
TRANSFORMATION OF NATIONAL REPORTING
- Experience in integrated report preparation by the organization of the Russian higher education system
FINANCIAL ACCOUNTING
- Provisions, contingent liabilities and contingent assets in group reporting of companies
Tax and taxation
- Updating the essence of tax controversy and the measures to mitigate it under crisis: Fighting the shadow economy and the transition to fair taxation rules
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- New models for analysis of the reporting of organizations
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The basics of accounting standards for Islamic financial institutions
Managerial accounting
- The efficiency of public procurement in budgetary institutions: A methodological aspect
- Financial responsibility centers in the strategic management accounting system
Tax and taxation
- Tax incentives for investment processes in Russia: Current practices and future development
THEORY OF ACCOUNTING
- Five axioms of the double entry accounting system
Managerial accounting
- Institutional approaches to the management accounting classification
Tax and taxation
- Analysis of the practices and results of the use of the Automated VAT Control System (ACS VAT-2)
- An impact of property taxation on fiscal burden: Methodological considerations
CHAPTER OF HISTORY
- Johann Schär and Paul Gerstner: The contribution to the development of financial reporting analysis methods
PRINCIPLES OF ACCOUNTING
- Developing the Accounting Policy Elements, Providing the Conditions for Leaseback as a Tool of Corporate Finance Management
ACCOUNTING SYSTEMS ADAPTING
- Standardization of Financial Statements of Russian Organizations and the Quality of Disclosed Information: Unresolved Problems
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Presentation of Information in Integrated Reporting to Assess the Investment Attractiveness of Companies
Tax and taxation
- Improving the Approaches to the Tax Incentives Efficiency Evaluation in the Russian Federation
ACCOUNTING SYSTEMS ADAPTING
- Theoretical and Methodological Basis of Accounting of Intangible Assets as a Result of Innovative Activities of Economic Entities
Managerial accounting
- International Trends in the Development of Integrated Reporting
FINANCIAL ACCOUNTING
- Peculiarities of Statutory Regulation and Accounting of Non-Circulating Assets of Small Business Entities
CHAPTER OF HISTORY
- Social and Economic Development of the Muscovite State: The Latter Half of the 15th to 17th Centuries
THEORY OF ACCOUNTING
- Economology in the digital economy system
- Creative accounting: The concept, background, motives, and the techniques applied: A review of literature
FINANCIAL ACCOUNTING
- Integrated reporting in agriculture: A structure and the problems of implementation
Tax and taxation
- The fiscal function of customs duties: Implementation practices in Russia
THEORY OF ACCOUNTING
- Principles of accounting: A retrospective evaluation of its formation and improvement
ACCOUNTING SYSTEMS ADAPTING
- Accounting for lease during the standardization of accounting and financial reporting
Managerial accounting
- Principles of risk-oriented management accounting
Tax and taxation
- Assessing the risk and performance of tax systems based on industry-specific, regional and mixed portfolios
THEORY OF ACCOUNTING
- Creative accounting: To be or not to be?
Managerial accounting
- Public procurement system: A concept and the impact on the economy
- Management accounting: Development of a brand promotion strategy
MANAGERIAL ANALYSIS
- Organizational and planning documentation of accounting expert examination
THEORY OF ACCOUNTING
- Locating accounting contours and coordinates on the map of science: Expertise of pioneering theoreticians in accounting
- Accounting data at different development milestones of accountancy
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Accounting for impairment of assets in accordance with International Financial Reporting Standards in the Republic of Kazakhstan
MANAGERIAL ANALYSIS
- On tax control efficiency evaluation
PRINCIPLES OF ACCOUNTING
- Professional values and ethics as a factor of increasing confidence in the institution of accounting
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Analyzing the concept of financial capital in business accounting models and integrated reporting
Managerial accounting
- Harmonization of management accounting: The Russian theory and practice of knowledge use
Tax and taxation
- Atmospheric emission tax: International experience
ACCOUNTING SYSTEMS ADAPTING
- The role of internal control in the accounting and analytical system of entities supplying resources to housing and utilities services
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The concept of capital multiplicity in integrated reporting
TRANSFORMATION OF NATIONAL REPORTING
- Specifics of economic analysis of leasing companies
FINANCIAL ACCOUNTING
- Accounting for transactions with reusable package: Issues and solutions
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- An institutional approach to the regulation of accounting in micro-sized business
Financial control
- The role of State financial bodies in ensuring the financial security of Russia
AUDIT ACTIVITY
- Auditor's report as an object of forensic accounting examination
Tax and taxation
- Islamic tax (zakat) for commercial organizations of the market of confessional services: The method of calculation
ACCOUNTING SYSTEMS ADAPTING
- Institutional analysis of regulatory and legislative frameworks for comparison of balance sheet items of investment property from the standpoint of IFRS and RAS
Tax and taxation
- Transactions with real estate: Tax and non-tax implications
- Improvement of taxation of individuals' income in Russia in the context of formation of socially oriented tax policy
CHAPTER OF HISTORY
- The Russian–German customs war and trade agreements of 1893 and 1904. Part One
ACCOUNTING SYSTEMS ADAPTING
- Transformation of new types accounting in the context of globalization and digitalization of the economy
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Financial capital: Accounting procedures and the comments
AUDIT ACTIVITY
- Internal control: Methodological specifics of counterparty creditworthiness checks
Tax and taxation
- Updating the profit taxation in the oil and gas industry: Prospects for profit-based tax
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Ijarah Contracts in the Russian System of Debt Relationship
FINANCIAL ACCOUNTING
- A Process-Based Approach to Segment Disclosures in Seasonal Industries
Tax and taxation
- The System of Taxation of Credit Organizations and Its Effectiveness
CHAPTER OF HISTORY
- The Russian–German Customs War and Trade Agreements of 1893 and 1904. Part 2
THEORY OF ACCOUNTING
- Criteria of recognition of transactions as sham and feigned: Accounting, auditing, and legal approaches
Managerial accounting
- Controlling: Application of the information analysis system 1C:ERP Enterprise Management 2
FINANCIAL ACCOUNTING AND REPORTING
- Evaluating the quality of cash flow statement of Russian companies
AUDIT ACTIVITY
- Formation of the up-to-date paradigm of audit as applied science
ACCOUNTING SYSTEMS ADAPTING
- Models of accounting of fixed assets in terms of deferred (installment) payment according to IFRS and their adaptation to the Russian legislation
- Analysis of information disclosure in corporate reporting in terms of compliance with integrated reporting principle “Strategic Focus and Future Orientation”
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The use of fair value to measure accounting items: Practical issues
Tax and taxation
- Property tax deductions and fairness of personal income taxation
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The first time adoption practice of ISA 701, Communicating Key Audit Matters in the Independent Auditor's Report, in Russia
Tax and taxation
- Google Tax: How to Avoid Stepping Back in the Near Future?
AUDIT ACTIVITY
- Staff fraud audit: Some areas of concern
Managerial accounting
- The influence of system control on the methodology of production process accounting under modern conditions
FINANCIAL ACCOUNTING
- Choosing accounting procedures and elements of accounting policy of the organization to obtain the forecast values of financial reporting indicators
COST ACCOUNTING AND CALCULATION OF VALUE
- Quality cost classification and accounting at meat processing enterprises
AUDIT ACTIVITY
- Distinctions in the development of the international market of auditing and advisory services
Tax and taxation
- Preventing tax offenses at enterprises through the analysis of control activity of tax authorities
THEORY OF ACCOUNTING
- A metatheory of accounting
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The use of international public sector accounting standards to prepare financial statements by universities for the subsequent application of benchmarking
Tax and taxation
- Proportional and progressive taxation: Application of the theory to real-life problems
- Crises and taxes and charges payable in the regions of the Central Federal District
PRINCIPLES OF ACCOUNTING
- A critical analysis of novelties in regulating the formation of accounting policies by public organizations
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Analyzing the theoretical basis of the consolidated financial statements concept
Managerial accounting
- Specifics of management accounting in project management
CHAPTER OF HISTORY
- Accountancy among other academic disciplines: Discourse of the late 19th – early 20th centuries
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Accounting of IFRS 15 Revenue from Contracts with Customers: A methodological aspect
FINANCIAL ACCOUNTING
- The statutory framework for employee bonus issues lacks improvement
Managerial accounting
- Analytical options of consolidated financial statements to characterize financial stability
AUDIT ACTIVITY
- Planning of the audit of wage settlements: Methodological aspects
Managerial accounting
- Development of inter-organization strategic accounting in clusters
- The formation of combined accounting indicators and control of production costs
FINANCIAL ACCOUNTING
- The specifics of the accounting analysis method to reveal economic crimes
Tax and taxation
- On the presumption of innocence in tax relations
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