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International Accounting
 

«International Accounting»

ISSUE 9, SEPTEMBER 2022

 THEORY OF ACCOUNTING

pp. 970–983

Methodological effect of events on the identification of business operation items

( Elena Yu. ITYGILOVA )

 ACCOUNTING SYSTEMS ADAPTING

pp. 984–999

The impact of inflation on the presentation of financial statements by Syrian companies

( Lidiya I. KULIKOVA / Ammar ALSAFADI )

 INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 1000–1018

The concept of accounting for contractual obligations in the accounting for revenue from contracts with customers

( Viktor S. PLOTNIKOV / Saule S. KANAPINOVA )

 FINANCIAL ACCOUNTING

pp. 1019–1032

Provision for inventory impairment in accordance with Federal Accounting Standard (FSBU) 5/2019: Challenges and solutions

( Valentina A. SITNIKOVA )

 Tax and taxation

pp. 1033–1070

The impact of deferred taxes on the market value of Russian banks

( Andrei A. AKSENT'EV )

pp. 1071–1086

Regional experience in centralizing the functions of taxation authorities related to bankruptcy procedures support

( Dar'ya А. LEVACHEVA )

 

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

Journal current issue

ISSUE 9
SEPTEMBER 2026

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