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International Accounting
 

All magazines 2026

 1(535) - 2026 January

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Draft FSBU – Expenses and its impact on the financial accounting and reporting system of organizations
  • Simplified accounting (financial) statements: Some particularities of preparation in accordance with the RAS (FSBU) 4/2023
  • Russian Accounting Standard (FSBU) 9/2025 – Income: Some particularities of application

ACCOUNTING SYSTEMS ADAPTING

  • Assessment and accounting of biological assets in livestock farming: Methodological specifics

SOCIAL AND ENVIRONMENTAL ACCOUNTING

  • Management accounting as an information source for disclosing information on environmental capital in the integrated reporting of Russian companies

FINANCIAL ACCOUNTING

  • Economic essence and classification of financial assets as objects of accounting observation in State-financed organizations

AUDIT ACTIVITY

  • Assessment of financial stability taking into account the industry-specific characteristics of an organization's activities: Developing methodological aspects
 2(536) - 2026 Februaryy

MANAGERIAL ACCOUNTING AND REPORTING

  • Assessment of the economic and informational efficiency of transitioning to the formation of managerial (financial) reporting within a uniform accounting system
  • Formation of the standard level of accounts receivable for health organizations' financial management: Methodological aspects

THEORY OF ACCOUNTING

  • The hypothesis about the impact of firm size on its ability to settle deferred tax balances

PRINCIPLES OF ACCOUNTING

  • The reliability of financial reporting and its impact on company valuation

CONTROL AND AUDIT

  • Sales business process audit: Information support, documentation, and control procedures

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Theoretical framework of investment capital control in the interests of business owners

Tax and taxation

  • Tax regulation of the experience economy as a tool for COVID-19 after-effects containment: Foreign and Russian practices
 3(537) - 2026 March

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Tax accounting in the context of diversification of a construction company's activities

FINANCIAL ACCOUNTING

  • Preparation of financial statements in terms of applying the RAS FSBU 4/2023 and IFRS (IAS) 1 Standards: Some methodological particularities
  • Accounting and analytical support for project management in higher education institutions: Problems and development areas

MANAGERIAL ACCOUNTING AND REPORTING

  • Medical services as a public good and their impact on the methodology to assess commercial healthcare organizations: Some peculiarities

ACCOUNTING SYSTEMS ADAPTING

  • Areas for improving government expenditures as an object of the budgetary accounting system in the Syrian Arab Republic

CONTROL AND AUDIT

  • Forensic economical examination of targeted financing: Methodological specifics
  • Developing a methodology for internal control over forming an economic entity's key performance indicators
 4(538) - 2026 April

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Simplified accounting (financial) statements according to the RAS (FSBU) 4/2023: Analytical aspect

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Accounting for Istisna'a contracts in Russian agribusiness companies: Current issues

FINANCIAL ACCOUNTING

  • Financial accounting of organizations' income: Contemporary issues
  • Generating information on a commercial enterprise's interest-bearing liabilities: Analysis, problems, solutions
  • Disclosure of financial assets in the reporting of State-financed organizations: Comparing Russian federal and International reporting standards

CONTROL AND AUDIT

  • Forensic economical examination specifics in determining the presence or absence of fraudulent and/or deliberate bankruptcy signs
 5(539) - 2026 May

THEORY OF ACCOUNTING

  • The necessity of revising accounting terminology in the context of automation and integration of accounting systems

FINANCIAL ACCOUNTING

  • Regulatory framework for financial expense accounting: Areas of concern

MANAGERIAL ACCOUNTING AND REPORTING

  • The sequence of forming management reporting of light industry enterprises based on end-to-end digital data

CORPORATE SOCIAL ACCOUNTABILITY

  • The concept of ERSGDE reporting in the context of sustainable development of higher education institutions

CONTROL AND AUDIT

  • Comparative analysis of internal financial control assessment methods: A theoretical and methodological perspective
  • Analysis of companies’ internal control based on integrated reporting data

ACCOUNTING SYSTEMS ADAPTING

  • Analysis of government revenues as a tool for the budgetary accounting development in the Syrian Arab Republic
 6(540) - 2026 June

MANAGERIAL ACCOUNTING AND REPORTING

  • Management accounting of an organization's net value added, fictitious and real capital formation

FINANCIAL ACCOUNTING

  • Assessment of the results of universities' innovative activities in accounting
  • Current issues of inventory classification in the context of digitalization at dairy farming enterprises

AUDIT ACTIVITY

  • The informative value of audit reports on the financial statements of redomiciled international companies

CONTROL AND AUDIT

  • Theoretical aspects of management audit

REGULATION AND STANDARDIZATION OF REPORTING

  • Issues of ensuring the reliability of financial statements

Tax and taxation

  • Proposed novations in global taxation
 7(541) - 2026 July

THEORY OF ACCOUNTING

  • The accounting profession transformation in the digital economy

FINANCIAL ACCOUNTING

  • Digitalization of accounting and fair value assessment of biological assets
  • Accounts receivable as an element of financial assets of higher education institutions

CONTROL AND AUDIT

  • Control of invested capital: The accounting side
  • Terminological analysis of concepts used in the natural loss rates area, and monitoring their application
  • Internal control design as a tool for ensuring economic security in the era of digital transformations
  • Accounting and control support for the effectiveness of subsidies in agriculture: Analysis and tools

INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING

  • Theoretical and methodological aspects of forming a digital profile of State strategic organizations based on corporate reporting
 

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

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ISSUE 7
JULY 2026

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