All magazines 2020
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The specifics of accounting for lease (Ijarah) and bonds (Sukuk) of Islamic financial institutions
Managerial accounting
- Management by exception: A current technique to correlate budget and accounting information
Tax and taxation
- Cost effectiveness of imposing reasonable tax implications as part of the tax warehousing procedure to enhance the resilience of the State and business units
- Fiscal policy of the Russian Federation: Answers to the main questions
- Activities of the tax authorities of the Republic of Dagestan in administering tax payments to the budget: Analysis, assessment and prospects
AUDIT ACTIVITY
- A comparative analysis of the ethical principles of the auditor and forensic accountant
- Internal control of the business process – Financial Risk Management – in an insurance company
LEGAL REGULATION IN RUSSIA AND FOREIGN COUNTRIES
- Legal risk of banks' participation in utility bills in terms of transition to the digital economy
Managerial accounting
- Industry agile software to automate the AIC accounting and analysis: Problems and solutions
AUDIT ACTIVITY
- Auditing of prospective financial information in compliance with the International Standards on Auditing: Organizational and methodological considerations
- Audit of the effectiveness of the insurance organization's internal control system
TRAINING OF ACCOUNTANTS
- Challenging aspects of professional competencies of accountants and mastering them at different educational levels
Tax and taxation
- Assessing the tax systems' risk and efficiency in Russian regions at different levels of the budget system
- A tax method to calculate the value of the shadow economy of Russian regions
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Russian Accounting Standard (PBU) 18/02: A new approach to accounting for deferred taxes in the recognition of fixed asset transactions
AUDIT ACTIVITY
- Research into behavioral traits of the susceptibility to the risk of significant financial misstatements
Managerial accounting
- Trends and prospects for accounting automation in agriculture
INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING
- Intelligent technologies and the future of accountancy
ACCOUNTING SYSTEMS ADAPTING
- Digital financial assets as an object of accounting: Debating points
Tax and taxation
- Tax loss carryforwards: Fiscal implications for regional budgets
- The role of regional and local taxes in the formation of revenues of consolidated budgets of Russian constituents
- Tax capacity in the system of fiscal federalism and promotion of regional development
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- First-time adoption of International Public Sector Accounting Standards by Russian universities: Practical aspects
- Research on the institutional design of accounting systems: Theoretical and methodological considerations
Managerial accounting
- The use of the scenario analysis to assess and prevent possible corporate bankruptcy
AUDIT ACTIVITY
- Financial statement audit: An investigation into laws and regulations
- Practical implementation of the methods to assess the effectiveness of the insurance company's internal control system
Tax and taxation
- Economic analysis of the impact of changes in the property and land tax assessment on universities' efficiency
- Assessing the tax policy impact on the financial results and efficiency of agriculture of the Altai Krai
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Development trends in public reporting during the digitalization
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Applying the updated PBU 18/02 Standard in the context of transition to Federal Accounting Standard FSBU 25/2018
Managerial accounting
- A methodology for identifying and assessing financial risk in the company's management accounting system
AUDIT ACTIVITY
- Developing internal control at social budgetary institutions: Some particularities
LEGAL REGULATION OF ECONOMIC ACTIVITY IN RUSSIA AND FOREIGN COUNTRIES
- The mechanism of credit transfers via the Blockchain
- Forensic research of staff fraud
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Methodological approaches to accounting for financial instruments: Current issues and advisable solutions
Managerial accounting
- Management analysis as part of the internal control environment
- A company's financial risk assessment and management: The practical aspects of implementation for small and medium-sized businesses
AUDIT ACTIVITY
- An analysis of the auditor's opinion criteria in accordance with the principles of financial reporting
- Assessing the materiality threshold and scope of auditing procedures: The sector-specific approach
- Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 1)
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Conceptual principles: Contractual obligations and liabilities as items of financial reporting
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Revisiting the determination of income from concessional lending in agriculture
Managerial accounting
- An analysis of the labor and wages of the internal affairs bodies in the context of personnel security
AUDIT ACTIVITY
- Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 2)
Tax and taxation
- The investment activity of Russian business: Relationships with corporate income tax burden
CHAPTER OF HISTORY
- In Memoriam of Yaroslav Sokolov
ACCOUNTING SYSTEMS ADAPTING
- Federal Accounting Standard 5/2019 – Inventories: An analysis of conceptual changes
Managerial accounting
- Analyzing the efficiency of rewards through the principal component method
- Institutional environment as the basis of accounting and information support for the management of a modern university
FINANCIAL ACCOUNTING
- Developing capital accounting practices in the integrated reporting system of agricultural organizations
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Improving the integrated reporting of electric-power industry companies
Tax and taxation
- Taxes in the digital economy and cyberphysical technology
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- IFRS 16 Leases: Standard's novation and the impact of the COVID-19 pandemic on the accounting and reporting information disclosure
FINANCIAL ACCOUNTING
- Non-produced assets: The particularities of recognition and measurement at public sector organizations
- Setting-up the accounting of hydraulic engineering facilities of ship repair companies: Conceptual approaches
Tax and taxation
- Evaluation of methodological approaches to tax planning at the regional level
- European and Ukrainian experience in financial support to farming activities through fiscal instruments
- Ways to improve tax administration of major taxpayers of oil and gas sector
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- A conceptual framework for business accounting of social capital elements
- Preparing information on the financial situation by Russian educational organizations of higher education, according to International Public Sector Accounting Standards
Managerial accounting
- Management accounting and analysis as tools to improve the investment efficiency in Russia
- Management analysis of cost effectiveness of beef cattle breeding and its determinants
CORPORATE SOCIAL ACCOUNTABILITY
- Non-financial reporting of enterprises in the USSR: Relevance to the modern economy
COST ACCOUNTING AND CALCULATION OF VALUE
- Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Accounting for modifications to the lease agreement in the lessee's financial reporting
- Assets fair value measurement in Russia: A comparative analysis, issues and solutions
AUDIT ACTIVITY
- The relationship between external and internal control systems of the budgetary institution
- The model evaluating the propensity of the auditee's management to risk
Managerial accounting
- Business processes in the insurance company: The method of operation through separating the key areas of activities
ACCOUNTING AS AN ELEMENT OF ECONOMIC SECURITY
- Minerals as an object of accounting and economic security of the oil and gas company implementing the production sharing agreement
AUDIT ACTIVITY
- Procedures for auditing the cost of dairy production
LEGAL REGULATION OF ECONOMIC ACTIVITY IN RUSSIA AND FOREIGN COUNTRIES
- Insolvency in the legal and economic context
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Russian Accounting Standard (PBU) 18/02: Principles on the balance method use
CHAPTER OF HISTORY
- The history of evaluation in accounting as a reflection of the causal relationships between its evolution and the stages of the world economy development
Tax and taxation
- Modeling an investment process from taxation perspective under inflation
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