International Accounting

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International Accounting

«International Accounting»

Vol. 24, Iss. 9, September 2021

THEORY OF ACCOUNTING

pp. 968–985

Deferred expenses: Theory and practice of accounting

( Tat'yana Yu. SEREBRYAKOVA )

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 986–1000

A comparative analysis of the use of fair value and alternative valuation methods in IFRS

( Viktor G. GET’MAN / Vladislav S. KARTASHOV )

CONTROL AND AUDIT

pp. 1001–1016

Performance of forensic accounting expert examination to determine income from illegal business activities: Specific methodological aspects

( Svetlana V. KOZMENKOVA / Irina L. EGOROVA )

pp. 1017–1032

Unfolding the theoretical principles of the internal control of fixed assets

( Guzaliya S. KLYCHOVA / Alsu R. ZAKIROVA / Kamil Z. MUKHAMEDZYANOV / Amina S. KHUSAINOVA )

ACCOUNTING SYSTEMS ADAPTING

pp. 1033–1053

The customization of corporate reporting as a new development phase of the practice

( Zhanna E. KASHCHINA )

CHAPTER OF HISTORY

pp. 1054–1084

Assessing the financial result at the early development phase of the accounting methodology

( Sergei V. KOLCHUGIN )

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

Journal current issue

Vol. 27, Iss. 4

April 2024

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