All magazines 2021
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Practical aspects of applying the new accounting treatment of inventories
THEORY OF ACCOUNTING
- Anomalies of the control principle as part of the consolidated financial reporting concept
FINANCIAL ACCOUNTING
- Issues of interpreting and reflecting the expenses of organizations in financial accounting
Managerial accounting
- A prospective analysis of the financial responsibility of debtors in the information environment
CONTROL AND AUDIT
- Developing a methodology of internal control of settlement transactions
PRINCIPLES OF ACCOUNTING
- The Code of Ethics for Professional Accountants: Modern tendencies and principles
FINANCIAL ACCOUNTING
- Accounting for non-financial tangible assets: Convergence with IFRS, achievements, challenges, prospects
Tax and taxation
- U.S. taxation: The description and impact on small businesses
CONTROL AND AUDIT
- Developing a methodology of internal control of settlement transactions
LEGAL REGULATION OF ECONOMIC ACTIVITY IN RUSSIA AND FOREIGN COUNTRIES
- Trademarks: The retrospect, definitions, partial tools of research
REGULATION AND STANDARDIZATION OF REPORTING
- Building an integrated index to assess the likelihood of overstated financial results in financial statements
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Contractual obligations as an element of transaction costs of the exchange deal
TRANSFORMATION OF NATIONAL REPORTING
- Disclosure of the COVID-19 pandemic impact on companies' financial reporting as a condition of its transparency
FINANCIAL ACCOUNTING
- Social reporting in organic animal husbandry
Managerial accounting
- Media asset management and process approach in business process management
ACCOUNTING SYSTEMS ADAPTING
- Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The duality of goodwill assessment in financial accounting and reporting
ACCOUNTING SYSTEMS ADAPTING
- Management expenses in the context of Federal Accounting Standard (FSBU) 5/2019 – Inventories
Managerial accounting
- The innovation center as part of strategic management accounting
AUDIT ACTIVITY
- Determining a typology of behavioral traits indicating the inclination to material misstatement risk among those charged with financial reporting
CONTROL AND AUDIT
- Debating points of accounting to reflect escrow account transactions by the developer organization
- The practical specifics of compliance procedures as part of internal control of organizations' exports
Managerial accounting
- The impact of digitalization and integration processes on the cost accounting in sausage manufacture
- The structuring of cash flow information as part of strategic management accounting
FINANCIAL ACCOUNTING
- Reforming Russian accounting: The history, current challenges, and prospects
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Federal Accounting Standard 6/2020: Disputable issues of using some aspects of depreciation of fixed assets
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Defining the Fair Value concept for IFRS application
CONTROL AND AUDIT
- Financial control over the performance of State-financed institutions: The institutional approach
Revisiting the organization of internal financial control and audit at universitiesThe use of analytical procedures in audit of procurement of goods, works, and servicesTypology of the university's economic security factors as the basis for further economic analysis and controlStatutory regulation of financial control of public institutions: Current issues and ways of developmentThe concept of internal financial control in a State-financed institution
Managerial accounting
- Supporting financial controlling at the university: Accounting information
- The agenda of management accounting in healthcare
INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING
- Conceptual provisions of information systematization to analyze the financial sustainability of the university
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Revisiting the International integrated reporting framework: What's new in the version (January 2021)?
FINANCIAL ACCOUNTING
- Measurement of public sector financial instruments in Russian and international standards systems
Managerial accounting
- Information structuring in the strategic management reporting system of the account cost center
CORPORATE SOCIAL ACCOUNTABILITY
- The practice of non-financial reporting: Possible development trajectories
CONTROL AND AUDIT
- Internal cost control of health resort institutions: Methodological aspects
AUDIT ACTIVITY
- Formulating a stand-alone paradigm of the concepts Bankruptcy and Insolvency of legal entities
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Accounting estimates as the most important factor in the formation of the book value of accounting objects
ACCOUNTING AS AN ELEMENT OF ECONOMIC SECURITY
- The practice of using earnings management methods under tax incentives absence and financial incentives restriction conditions
- Analyzing the protective functions of accounting and traces of illegal economic actions
AUDIT ACTIVITY
- The audit reform in the United Kingdom: Challenges and the future
Tax and taxation
- Reforming the Russian tax system: Problems and solutions
CHAPTER OF HISTORY
- The history of accounting in China
THEORY OF ACCOUNTING
- Deferred expenses: Theory and practice of accounting
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- A comparative analysis of the use of fair value and alternative valuation methods in IFRS
CONTROL AND AUDIT
- Performance of forensic accounting expert examination to determine income from illegal business activities: Specific methodological aspects
- Unfolding the theoretical principles of the internal control of fixed assets
ACCOUNTING SYSTEMS ADAPTING
- The customization of corporate reporting as a new development phase of the practice
CHAPTER OF HISTORY
- Assessing the financial result at the early development phase of the accounting methodology
CONTROL AND AUDIT
- Formulating a risk-based model of customer audit at a budgetary institution: Some special aspects
REGULATION AND STANDARDIZATION OF REPORTING
- Environmental category of reporting on sustainable development of the corporation
FINANCIAL ACCOUNTING
- Staff salary settlements at State-funded health institutions: Accounting considerations
- Accounting for marketing promotion tools distributed over time
THEORY OF ACCOUNTING
- Accounting: Development and transformation in the context of contemporary challenges
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Implementation of Federal Accounting Standards – Capital Investments and Fixed Assets – in the internal rules of accounting for fixed assets
FINANCIAL ACCOUNTING
- Deferred expenses in accounting (financial) reporting: The current status
Managerial accounting
- Budgeting at the university: Organizational solutions and methodological approaches
- Lean manufacturing as a way to optimize costs: Principles, tools, and implementation practices
AUDIT ACTIVITY
- Scoring to estimate the financial statement fraud risk during the audit
- Shaping an audit strategy based on mapping and spectral risk analysis
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- The impact of mandatory IFRS adoption on banks’ share prices: Evidence from the OECD countries
SOCIAL AND ENVIRONMENTAL ACCOUNTING
- The concept of environmental capital in business accounting and integrated reporting
CONTROL AND AUDIT
- Internal control within the conditions of performance budgeting of universities
- Federal Accounting Standard (FSBU) 5/2019 – Inventories: An investigation of commodity operations during forensic auditing
- Assessment of the state of statutory regulation of departmental control
- Risks of the activities of a State-funded institution of higher education determining the methodology of internal financial control
Managerial accounting
- Economic diagnostics of accounts receivable and payable in the internal control system of the organization
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