«International Accounting»

pp. 1208–1222

Federal accounting standard FSBU 25/2018 Accounting for Leases: Practical application issues

( Lisovskaya I.A. / Trapeznikova N.G. )

pp. 1223–1238

Accounting in small business entities: Russian and foreign practices

( Fedorchenko O.I. / Fedorchenko T.A. )

pp. 1239–1255

The impact of IFRS adoption on influx of foreign direct investment in transition economies

( Abduraupov R.R. / Ibragimov F.A. / Khamidov B.B. )

pp. 1256–1270

The specifics of accounting for bank deposits, trust financing (Mudarabah) and tax for the poor and needy (Zakat) of Islamic financial institutions

( Umarov Kh.S. )

pp. 1271–1284

The convergence of accounting approaches: IFRS 9 financial instruments for purposes of the Russian accounting system. The market economy compliance test

( Dolotova M.A. )

pp. 1285–1299

Special aspects of the use of the expert's work in the accounts auditing

( Kozmenkova S.V. / Radbil' T.B. / Yumatov V.A. )

pp. 1300–1308

The essence of tax advice for business enterprises and the assessment of its regulation

( Sheshukova T.G. / Balenko D.V. )

pp. 1309–1324

Assessment of the impact of shadow economy on the amount of tax revenue: A regional perspective

( Tsepelev O.A. / Kolesnikova O.S. )