International Accounting

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International Accounting

«International Accounting»

Vol. 24, Iss. 12, December 2021

SOCIAL AND ENVIRONMENTAL ACCOUNTING

pp. 1330–1348

The concept of environmental capital in business accounting and integrated reporting

( Viktor S. PLOTNIKOV / Olesya V. PLOTNIKOVA )

CONTROL AND AUDIT

pp. 1349–1367

Internal control within the conditions of performance budgeting of universities

( Dmitrii A. ENDOVITSKII / Elena A. TITOVA )

pp. 1368–1385

Federal Accounting Standard (FSBU) 5/2019 – Inventories: An investigation of commodity operations during forensic auditing

( Svetlana V. KOZMENKOVA / Ekaterina V. TYUN’KOVA )

pp. 1386–1401

Assessment of the state of statutory regulation of departmental control

( Sergei V. GOLOVIN )

pp. 1402–1424

Risks of the activities of a State-funded institution of higher education determining the methodology of internal financial control

( Natal'ya E. SPIRIDONOVA )

Managerial accounting

pp. 1425–1448

Economic diagnostics of accounts receivable and payable in the internal control system of the organization

( Liliya B. SUNGATULLINA / Ilyuza I. MUZAFAROVA )

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

Journal current issue

Vol. 27, Iss. 4

April 2024

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