All magazines 2019
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Increasing the informative and analytical value of public non-financial reporting
FINANCIAL ACCOUNTING
- Logit models to assess the risk of fraudulent misstatements in financial statements of Russian banks
Tax and taxation
- Conflicting provisions of tax laws on lease
- Evaluating the efficiency of State control over the accurate assessment and timely payment of corporation tax
COST ACCOUNTING AND CALCULATION OF VALUE
- Modern approaches to the development of an information base of cost control in the construction industry
AUDIT ACTIVITY
- Audit of the single-source procurement of goods, works and services
REGULATION AND STANDARDIZATION OF REPORTING
- Integrated reporting of banks as an indicator of their sustainable development: A structure and the content
THEORY OF ACCOUNTING
- "Desocialization" of accounting: A hypothesis about the reasons for "deposition" of science and professional practice
- Communication in the theory of accounting
ACCOUNTING SYSTEMS ADAPTING
- Customized corporate reporting: Principles and prospects for development
CORPORATE SOCIAL ACCOUNTABILITY
- The comprehensive characteristics of the concept Integrated Information
COST ACCOUNTING AND CALCULATION OF VALUE
- The development of cost management in accounting of aircraft engineering enterprises
AUDIT ACTIVITY
- The development of accounting expertise in the digital economy
Tax and taxation
- Tax burden and tax capacity of regions: An analysis of the interaction
- Implications of Russia's tax maneuver during the integration of the oil and gas market of the EEU States
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Determination of R&D cost and cost accounting in State scientific and educational institutions: Evidence from foreign practices
Managerial accounting
- Strategic cost management accounting in modern companies
- The management accounting procedure for innovative production investment in agricultural entities
FINANCIAL ACCOUNTING
- The specifics of financial control over municipal transportation enterprises
- The regulation and peculiarities of current assets accounting of small business entities
- Integrated reporting of the priority socio-economic development area and its relevance to the potential users
Tax and taxation
- An impact of Value Added Tax on the effect of the economically standalone project with incorporation of a separate legal entity
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- IFRS 9: Estimation of expected credit losses and their recognition in financial reporting
ACCOUNTING SYSTEMS ADAPTING
- Lease accounting in terms of standardization of accounting as a methodology for the development of accounting and control procedures
Managerial accounting
- Innovative technologies in accounting
- A set of key performance indicators (KPI) in public food service
Tax and taxation
- Receiving a social tax deduction for personal income tax for treatment: Practical aspects
- Contemporary issues of forecasting the income tax capacity of the constituent entity of the Federation considering the largest and consolidated groups of taxpayers
INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING
- Digital economy and its influence on specialist training in the field of accounting and audit
THEORY OF ACCOUNTING
- Problems of the conceptual framework formation in accounting of financial instruments of organizations
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The international integrated reporting framework: Five years after the release
- The Islamic accounting model: Distinctive features of origin and development
FINANCIAL ACCOUNTING
- Up-to-date areas of improving the efficiency of budgetary funds use in Russia
- Issues of accounting for capital surplus
Tax and taxation
- Rationale for tax incentives to boost patent activities and turnover
- Reforming the Russian tax system: Problems and solutions
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The concept of public integrated reporting of universities
FINANCIAL ACCOUNTING
- Fixed assets accounting under the Russian accounting standardization
- The economic approach to analyzing the financial position in entities operating in the housing and utilities sector
- The formation of items of non-current assets in the balance sheet: The existing practice and strategies for improvements
Managerial accounting
- State program performance evaluation: Methodological aspects of report generation
CORPORATE SOCIAL ACCOUNTABILITY
- Social reporting of scientific organizations: Methodological recommendations on targeting
AUDIT ACTIVITY
- The conceptual behavioral model to evaluate the propensity to the risk of falsifying financial statements as part of audits
- The effect of auditor reputation on profitability of bank assets
THEORY OF ACCOUNTING
- The competency-based approach in the accounting profession: Issues of application
- Outsourcing of accounting functions: An analysis of the modern market, and the legal and regulatory framework
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Fair value in the Russian accounting practice: The rationale and possibility of measurement
- Practical aspects of business process budgeting as part of financial planning for the corporate development of holding companies
Managerial accounting
- Customer relations as a company resource: Distinctive features and perspectives
Tax and taxation
- To the appropriate distribution of the customs duties on import and macroeconomic sustainability of the EAEU Member States
SCIENCE REVIEW
- Economic substance of working capital as an object of accounting and analysis
Managerial accounting
- Separate accounting for financial performance of public procurement contractors
FINANCIAL ACCOUNTING
- Biological and land assets in agriculture: Accounting and evaluation issues
- Measurement of mineral resources extracted as part of the production sharing agreement: Specific features
- Separate VAT accounting: Organization and a methodology
THEORY OF ACCOUNTING
- Money measurement of accounting objects: Controversial considerations
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Ethical constituents of accounting data in Islamic financial institutions
PRINCIPLES OF ACCOUNTING
- The role of sub-functions in the effective implementation of accounting and economic functions of depreciation
Tax and taxation
- The correlation of tax potential and region's economic development indicators
THEORY OF ACCOUNTING
- Accounting regulations: History and contemporaneity
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Influence of confessional institutions on accounting reporting
Tax and taxation
- Contemporary transnational corporations and their tax profile under transfer pricing
- Tax control priorities
- Tax incentive guidelines for import substitution as part of neo-industrial economic development
- Property tax system outside the Russian Federation
- Non-observed economy as a source of tax revenue: Global practices and the Russian experience
CHAPTER OF HISTORY
- The evolution of accounting and reporting in the public sector of economy
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The development pathway and current trends of integrated reporting: International and Russian aspects
Tax and taxation
- To some complex aspects of financial and tax accounting for transactions with fixed assets
- VAT collectability: Methodological aspects
AUDIT ACTIVITY
- Professional responsibility in the institutional framework of auditing
- Modern audit in terms of digitalization of the economy: Challenges and prospects for development
- Auditing principles: Theoretical considerations and practical value
Managerial accounting
- The customer relations resource: Directions of use by the company
PRINCIPLES OF ACCOUNTING
- Assessing the functional characteristics of software subsystems for inventory accounting
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Federal accounting standard FSBU 25/2018 Accounting for Leases: Practical application issues
- Accounting in small business entities: Russian and foreign practices
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The impact of IFRS adoption on influx of foreign direct investment in transition economies
- The specifics of accounting for bank deposits, trust financing (Mudarabah) and tax for the poor and needy (Zakat) of Islamic financial institutions
- The convergence of accounting approaches: IFRS 9 financial instruments for purposes of the Russian accounting system. The market economy compliance test
AUDIT ACTIVITY
- Special aspects of the use of the expert's work in the accounts auditing
- The essence of tax advice for business enterprises and the assessment of its regulation
Tax and taxation
- Assessment of the impact of shadow economy on the amount of tax revenue: A regional perspective
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Accounting distinctions of partnership finance (Musharakah) and trade (Murabaha) of Islamic financial institutions
FINANCIAL ACCOUNTING
- Small business asset formation sources: Accounting and regulatory considerations
AUDIT ACTIVITY
- The grounds and types of professional responsibility of auditors
- Improving the receivables and payables internal control management
Tax and taxation
- Methodological considerations on the point of sale of goods for sale–purchase of imported goods undergoing the customs warehousing procedure
- On efficiency of delegating the powers for insurance payment administration to tax authorities
- Impact of tax policy on the economy of regions
TRAINING OF ACCOUNTANTS
- Enhancing the teaching quality as part of the modern educational system: The case of professional accountants' training
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