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International Accounting
 

All magazines 2022

 1(487) - 2022 January

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
 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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Vol. 27, Iss. 3
March 2024

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