International Accounting

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International Accounting

«International Accounting»

ISSUE 2, FEBRUARY 2021

PRINCIPLES OF ACCOUNTING

pp. 128–141

The Code of Ethics for Professional Accountants: Modern tendencies and principles

( Elena N. MAKARENKO )

FINANCIAL ACCOUNTING

pp. 142–165

Accounting for non-financial tangible assets: Convergence with IFRS, achievements, challenges, prospects

( Tat'yana Yu. DRUZHILOVSKAYA )

Tax and taxation

pp. 166–185

U.S. taxation: The description and impact on small businesses

( Sergei A. FILIN / Lyubov' A. CHAIKOVSKAYA / Ainura N. AITYMBETOVA / El'mira E. ZHUSSIPOVA / Gul'mira K. ISAEVA )

CONTROL AND AUDIT

pp. 186–205

Developing a methodology of internal control of settlement transactions

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

LEGAL REGULATION OF ECONOMIC ACTIVITY IN RUSSIA AND FOREIGN COUNTRIES

pp. 206–226

Trademarks: The retrospect, definitions, partial tools of research

( Yuliya V. ZHIL'TSOVA / Alina V. ZHIL'TSOVA / Ol'ga А. PAVLOVA )

REGULATION AND STANDARDIZATION OF REPORTING

pp. 227–248

Building an integrated index to assess the likelihood of overstated financial results in financial statements

( Sergei A. DUDIN / Marina Yu. SAVEL'EVA / Il'ya N. MAKSIMENKO )

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

Journal current issue

ISSUE 9

SEPTEMBER 2026

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