International Accounting

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РИНЦ
Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

ISSUE 32, AUGUST 2015

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 2-15

Specific features of organizing the accounting and using the taxation systems at peasant farms

( Pronyaeva L.I. / Fedotenkova O.A. )

PRINCIPLES OF ACCOUNTING

pp. 16-27

Accounting policy formation in the practice of Russian organizations

( Druzhilovskaya T.Yu. / Korshunova T.N. )

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 28-40

Analysis of the basic categories of IFRS within the substance-over-form concept

( Lukanina A.V. )

TRANSFORMATION OF NATIONAL REPORTING

pp. 41-50

Integrated reporting: a historical aspect

( Malinovskaya N.V. )

COST ACCOUNTING AND CALCULATION OF VALUE

pp. 51-63

Expenses in the Russian accounting: economic substance and statutorization

( Kos'ke M.S. / Mishuchkova Yu.G. )

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

Journal current issue

ISSUE 9

SEPTEMBER 2026

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