International Accounting

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Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

Vol. 25, Iss. 6, June 2022

FINANCIAL ACCOUNTING

pp. 606–627

Deferred income and prepaid expenses: Problematic aspects of accounting

( Tat'yana Yu. DRUZHILOVSKAYA )

pp. 628–645

Presentation and disclosure of information on receivables in the accounting (financial) statements of commercial organizations

( Lidiya I. KULIKOVA / Edvard S. GARYNTSEV )

CONTROL AND AUDIT

pp. 646–662

Theoretical and organizational aspects of departmental control of financial and economic activities

( Sergei V. GOLOVIN )

Tax and taxation

pp. 663–678

Carbon tax: The issues of carbon unit exchange trading arrangement

( Valentina V. ZOZULYA / Viktor V. SAKHANOV / Vitalii V. SAKHANOV )

pp. 679–700

The tax equity concept and its translation into action

( Yuliya V. ZHIL'TSOVA / Dar'ya V. IVANOVA )

pp. 701–724

Problems of taxation of self-employed persons in Russia and the ways of their solution

( Andrei I. MASTEROV )

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

Journal current issue

Vol. 27, Iss. 4

April 2024

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