International Accounting

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International Accounting

«International Accounting»

ISSUE 46, DECEMBER 2011

ON THE WAY TO THE INTERNATIONAL STANDARDS

Provision of information in the reporting of long-term assets available for sale, in accordance with IFRS 5

( Kulikova L.I. )

Account problems

Improvement of accounting for financial investments

( Getman V.G. )

Maintenance of obligations as a way of decrease in risk of their default

( Polous E.A. )

Criteria and method of the estimation of land assets in agriculture

( Dysaeva E.M. / Fedorova O.V. )

The credit organizations

Improvement of model of definition of fair value of financial instruments

( Ilysheva N.N. / Neverova O.S. )

Legal regulation

Object of copyright as intangible assets of a legal entity

( Matorina T.A. )

AUDITOR ACTIVITY

Evaluation of misstatements identified during the audit. International standard on auditing 450

( Suglobov A.E. / Pimenov D.M. )

PROBLEMS. OPINIONS. DECISIONS

Improving of system of the regulation of insurance activities in order to ensure the financial security of the insurance

( Bobylev D.V. )

FORUMS. CONGRESSES. CONFERENCES

The role of accounting practices in the sustainable development of the enterprises

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

Journal current issue

ISSUE 9

SEPTEMBER 2026

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