INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
Trends and innovations in reporting on the sustainable development of economic entities
Convergence of Chinese Accounting and Reporting Standards with IFRS: Particularities, challenges, and prospects
CORPORATE SOCIAL ACCOUNTABILITY
Theoretical approaches to the development of corporate social responsibility of business
AUDIT ACTIVITY
Methodological approaches to the evaluation of internal control during the audit of the "Output of Products" business process productivity
Tax and taxation
Reform of VAT and taxation in the construction industry
CHAPTER OF HISTORY
The scientific contribution of scholars representing the Plekhanov Russian University of Economics to the accounting theory development: A historical retrospective
2(488) - 2022 February
THEORY OF ACCOUNTING
Accountant competence building in the digital economy environment
Accounting: Areas for development in the digital economy. Part 1
Managerial accounting
Formation of management reporting on long-term asset investment
FINANCIAL ACCOUNTING
Evolution of financial reporting under the influence of digitalization
AUDIT ACTIVITY
Forensic indicia of staff fraud and the detection methods
CHAPTER OF HISTORY
Calculating the financial result on the Goods Inventory account: The historical and methodological aspect. Part 1
3(489) - 2022 March
THEORY OF ACCOUNTING
New professional competencies in the context of digitalization: Research of specialists in the field of accounting, analysis and audit
Accounting: Areas for development in the digital economy. Part 2
ACCOUNTING SYSTEMS ADAPTING
National assistance to agricultural production as an object of accounting: The essence and principles of organization
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
Organizing the transition to integrated reporting
Tax and taxation
The mechanism for determining the customs value of goods imported into the EAEU territory by imported-goods transaction value: Theory and practice
CHAPTER OF HISTORY
Calculating the financial result on the Goods Inventory account: The historical and methodological aspect. Part 2
4(490) - 2022 April
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
FSBU 26/2020 – Capital Investments, and FSBU 6/2020 – Property, Plant and Equipment: The issues of application
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
Disclosure of risk information in corporate reporting and its integration into the investment decision-making process
CONTROL AND AUDIT
Departmental control of financial and economic activities: Analysis of the state and development prospects
REGULATION AND STANDARDIZATION OF REPORTING
Financial statements of public sector organizations: The current status
CHAPTER OF HISTORY
The first attempt to uniform accounting in the USA: Individual and consolidated financial statements
5(491) - 2022 May
THEORY OF ACCOUNTING
A methodology of accounting for derivative instruments: Challenges and solutions
Wages and Remuneration in the accounting system: Historical background and current trends in determining the essence of the concepts
NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
A comparative analysis of the applied WIP evaluation and accounting methods in Russian and International practices
Managerial accounting
Budgeting in banking: Approaches and solutions
FINANCIAL ACCOUNTING
Presentation of accounting information on non-current assets using simplified methods
Tax and taxation
Tax revenues at the municipal level in federal States
6(492) - 2022 June
FINANCIAL ACCOUNTING
Deferred income and prepaid expenses: Problematic aspects of accounting
Presentation and disclosure of information on receivables in the accounting (financial) statements of commercial organizations
CONTROL AND AUDIT
Theoretical and organizational aspects of departmental control of financial and economic activities
Tax and taxation
Carbon tax: The issues of carbon unit exchange trading arrangement
The tax equity concept and its translation into action
Problems of taxation of self-employed persons in Russia and the ways of their solution
7(493) - 2022 July
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
Approaches to climate-related risk disclosure in the draft international climate-related disclosure standard
China's accounting regulatory regime and its structure
THEORY OF ACCOUNTING
Development of economic views in the field of remuneration and the modern approaches to its accounting
AUDIT ACTIVITY
Transformation of information and analytical audit support during the digitalization of economic and accounting systems
CONTROL AND AUDIT
Development of the methodology of departmental control of financial and economic activities
Tax and taxation
Fiscal sustainability of the region: Assessment indicators
8(494) - 2022 August
Managerial accounting
Intellectual capital in the key performance indicator (KPI) system of higher education institutions
A methodology for assessing the performance of a budgetary institution in the context of managerial analysis
Agricultural land management accounting: The current status and development trends
FINANCIAL ACCOUNTING
The issues of formation of reporting information on financial assets and financial liabilities of organizations
Accounting policy of economic entities in the conditions of application of Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets
Tax and taxation
Investment tax incentives as tools for the development of land areas
9(495) - 2022 September
THEORY OF ACCOUNTING
Methodological effect of events on the identification of business operation items
ACCOUNTING SYSTEMS ADAPTING
The impact of inflation on the presentation of financial statements by Syrian companies
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
The concept of accounting for contractual obligations in the accounting for revenue from contracts with customers
FINANCIAL ACCOUNTING
Provision for inventory impairment in accordance with Federal Accounting Standard (FSBU) 5/2019: Challenges and solutions
Tax and taxation
The impact of deferred taxes on the market value of Russian banks
Regional experience in centralizing the functions of taxation authorities related to bankruptcy procedures support
10(496) - 2022 October
FINANCIAL ACCOUNTING
Accounting for the recognition of intangible assets and the results of their valuation and revaluation
Prospects for accounting for intangible assets: Interpretation of the economic essence and conditions of recognition
Arrangements for accounting for a small enterprise's financial results through using outsourcing
Financial statements of companies as an object of investment valuation in the context of global economic uncertainty
AUDIT ACTIVITY
Development of Eurasian economic integration in the field of auditing: The current stage
11(497) - 2022 November
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
International sustainability reporting standards: A comparative analysis
Methodological specifics of deferred tax registration and the issues of adequate information presentation in financial statements
FINANCIAL ACCOUNTING
Development of accounting in Russia (1991–2021): The results and prospects
Intangible asset accounting outlook: Valuation and reporting
AUDIT ACTIVITY
Transformation of ISA 315 as a response to the changing operating environment and the introduction of digital technologies
12(498) - 2022 December
INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
The concept of accounting for contractual obligations: Searching for accounting development areas
Non-financial reporting of organizations: Stages and procedures of preparation
Managerial accounting
A model of accounting and analytical support of cost optimization in the context of new institutionalism
FINANCIAL ACCOUNTING
Accounting for the acquisition (creation), impairment and write-off of intangible assets
AUDIT ACTIVITY
Artificial intelligence technologies: Prospects for use in the company’s internal audit
CONTROL AND AUDIT
Accounting reporting of institutions as a source of evidence in the process of departmental control of financial and economic activities