International Accounting

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РИНЦ
Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

Vol. 23, Iss. 7, July 2020

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 726–741

Conceptual principles: Contractual obligations and liabilities as items of financial reporting

( Plotnikov V.S. / Kanapinova S.S. )

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 742–754

Revisiting the determination of income from concessional lending in agriculture

( Knyazeva O.P. / Akmarov P.B. )

Managerial accounting

pp. 755–776

An analysis of the labor and wages of the internal affairs bodies in the context of personnel security

( Glushchenko A.V. / Kucherova E.P. / Yukina A.Yu. )

AUDIT ACTIVITY

pp. 777–799

Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 2)

( Shvyreva O.I. / Kruglyak Z.I. / Petukh A.V. )

Tax and taxation

pp. 800–823

The investment activity of Russian business: Relationships with corporate income tax burden

( Razuvaeva A.A. / Pokrovskaya N.V. )

CHAPTER OF HISTORY

pp. 824–840

In Memoriam of Yaroslav Sokolov

( Ivashkevich V.B. )

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

Journal current issue

Vol. 27, Iss. 4

April 2024

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