International Accounting

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Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

Vol. 24, Iss. 8, August 2021

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 848–867

Accounting estimates as the most important factor in the formation of the book value of accounting objects

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

ACCOUNTING AS AN ELEMENT OF ECONOMIC SECURITY

pp. 868–886

The practice of using earnings management methods under tax incentives absence and financial incentives restriction conditions

( Lyudmila S. MAKHAN'KO )

pp. 887–906

Analyzing the protective functions of accounting and traces of illegal economic actions

( Sergei A. ZVYAGIN / Tat'yana N. FOMENKO )

AUDIT ACTIVITY

pp. 907–921

The audit reform in the United Kingdom: Challenges and the future

( Irina N. DERNOVSKAYA )

Tax and taxation

pp. 922–950

Reforming the Russian tax system: Problems and solutions

( Takhir G. DAVLETSHIN )

CHAPTER OF HISTORY

pp. 951–964

The history of accounting in China

( LYU HONGYING )

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

Journal current issue

Vol. 27, Iss. 4

April 2024

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