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pp. 486–498
Developing approaches to the sustainability assurance
( Natal'ya V. MALINOVSKAYA )
pp. 499–517
Integrating sustainability factors into corporate financial reporting in the modern ESG agenda context. Part 1
( Irina V. ZENKINA )
pp. 518–540
Capital as an economic category. Elements of capital as accounting objects
( Irina P. SELEZNEVA / Gamlet Ya. OSTAEV / Guzaliya S. KLYCHOVA / Elena A. SHLYAPNIKOVA / Irina A. SELEZNEVA )
pp. 541–563
Adaptation of the Russian accounting system for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 2
( Bulat R. SAKHAPOV )
pp. 564–584
Risk assessment steps and their changes due to the adoption of International Standard on Auditing (ISA) 315 (Revised 2019)
( Nataliya V. SMAGINA / Valeriya V. PETROVA )
pp. 585–602
A data collection system model for sustainability reporting
( Olesya S. STEPANOVA )
