International Accounting

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International Accounting

«International Accounting»

Vol. 24, Iss. 4, April 2021

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 372–391

The duality of goodwill assessment in financial accounting and reporting

( Viktor S. PLOTNIKOV / Olesya V. PLOTNIKOVA )

ACCOUNTING SYSTEMS ADAPTING

pp. 392–406

Management expenses in the context of Federal Accounting Standard (FSBU) 5/2019 – Inventories

( Tat'yana Yu. SEREBRYAKOVA )

Managerial accounting

pp. 407–421

The innovation center as part of strategic management accounting

( Lyudmila V. SHALAEVА )

AUDIT ACTIVITY

pp. 422–437

Determining a typology of behavioral traits indicating the inclination to material misstatement risk among those charged with financial reporting

( Sergei V. ARZHENOVSKII / Tat'yana G. SINYAVSKAYA / Andrei V. BAKHTEEV )

CONTROL AND AUDIT

pp. 438–458

Debating points of accounting to reflect escrow account transactions by the developer organization

( Margarita F. SAFONOVA / Yuliya V. MARCHENKO )

pp. 459–486

The practical specifics of compliance procedures as part of internal control of organizations' exports

( Vilena A. YAKIMOVA )

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

Journal current issue

Vol. 27, Iss. 4

April 2024

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