International Accounting

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International Accounting

«International Accounting»

ISSUE 1, JANUARY 2021

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 4–23

Practical aspects of applying the new accounting treatment of inventories

( Irina A. LISOVSKAYA / Natal'ya G. TRAPEZNIKOVA )

THEORY OF ACCOUNTING

pp. 24–47

Anomalies of the control principle as part of the consolidated financial reporting concept

( Sergei V. KOLCHUGIN )

FINANCIAL ACCOUNTING

pp. 48–71

Issues of interpreting and reflecting the expenses of organizations in financial accounting

( Tat'yana Yu. DRUZHILOVSKAYA )

Managerial accounting

pp. 72–93

A prospective analysis of the financial responsibility of debtors in the information environment

( Liliya B. SUNGATULLINA / Il'mira R. BADGUTDINOVA )

CONTROL AND AUDIT

pp. 94–114

Developing a methodology of internal control of settlement transactions

( Guzaliya S. KLYCHOVA / Alsu R. ZAKIROVA / Aigul' S. KLYCHOVA / Il'dus M. GIMADIEV )

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

Journal current issue

ISSUE 9

SEPTEMBER 2026

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