Home  Journals  International Accounting

All magazines 2026

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

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

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

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

Journal current issue

ISSUE 3 MARCH 2026

Archive