International Accounting

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Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

Vol. 27, Iss. 8, August 2024

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 848-860

Presentation and disclosure in financial statements: New developments in IFRS 18

( Natal'ya V. MALINOVSKAYA )

Managerial accounting

pp. 861-877

Problems and prospects for the development of Russian management accounting – Ten years later

( Mariya A. VAKHRUSHINA )

FINANCIAL ACCOUNTING

pp. 878-897

Assessing innovations in inventory and fixed-asset accounting: Controversial issues and prospects for their solution

( Tat'yana Yu. DRUZHILOVSKAYA )

pp. 898-912

Land reclamation as an object of accounting: The current state and development prospects

( Raheem ULLAH )

SOCIAL AND ENVIRONMENTAL ACCOUNTING

pp. 913-932

Environmental and social accounting: An alternative vision of corporate sustainability. Part 2

( Sergei V. PETROV )

INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING

pp. 933-946

Assessing the use of digital technologies by industrial enterprises

( Tat'yana G. SHESHUKOVA / Sergei O. OVCHINNIKOV )

Tax and taxation

pp. 947-962

On the taxation of deposits and bonds and the need to qualify passive income

( Ol'ga S. BELOMYTTSEVA / Anna S. BALANDINA )

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

Journal current issue

Vol. 28, Iss. 3

March 2025

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