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International Accounting
 

Contemporary accounting issues from analysts' perspective

Vol. 18, Iss. 10, MARCH 2015

Available online: 16 May 2015

Subject Heading: SCHOLAR DISPUTE

JEL Classification: 

Pages: 54-64

Druzhilovskaya E.S. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation
druzhilovskaya@yandex.ru

Importance As accounting data are a basis of economic analysis, the problems of the former have an impact on the quality of the latter. In this regard, the study of accounting issues is very important not only for experts in this area, but also for analysts. Various journals of economic analysis and financial analytics touch upon urgent accounting issues. The article analyzes major trends in contemporary accounting studies presented in the said journals.
     Objectives The aim of the paper is to identify accounting problems discussed in modern publications in the journals writing about economic analysis and financial analytics
     Methods I used the economic grouping method to identify the main areas of studies in the field of accounting.
     Results The article presents an overview of major contemporary areas of research in the field of accounting, which are the most relevant not only for the specialists working in this area, but also for those dealing with economic analysis and financial analytics. The findings may be useful for graduate students and young scientists choosing research topics and searching for scientific papers on the studied topics.
     Conclusions and Relevance The presented materials may be helpful in the study of the degree of elaboration of various accounting problems and in identifying the most important areas for further research.

Keywords: accounting, accounting object, item, International Financial Reporting Standards, research areas

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