International Accounting

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Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

ISSUE 1, JANUARY 2023

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 4–27

Recognition of separate intangible assets in terms of the FSBU 14/2022 Standard: Some peculiarities

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

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 28–51

Integrative thinking: Theory and practical application

( Mariya A. VAKHRUSHINA / Svetlana D. KATASONOVA )

Managerial accounting

pp. 52–75

Information support of project activities under risk and uncertainty

( Aleksei N. BOBRYSHEV / Nelli P. AGAFONOVA )

FINANCIAL ACCOUNTING

pp. 76–89

Broadening options to analyze small business' financial results

( Aleksandra V. GLUSHCHENKO / Nadezhda A. MALII )

Tax and taxation

pp. 90–111

Parallel imports against the backdrop of sanctions: Accounting and tax treatment

( Lyubov' A. CHAIKOVSKAYA / Sergei A. FILIN )

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

Journal current issue

ISSUE 9

SEPTEMBER 2026

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