International Accounting

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International Accounting

«International Accounting»

ISSUE 11, NOVEMBER 2024

THEORY OF ACCOUNTING

pp. 1210-1228

Evolution of the fair value concept in accounting and its impact on the theory and practice of financial reporting

( Vladimir A. ABRAMOV )

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 1229-1243

Challenges in developing a systems approach to sustainability reporting

( Svetlana I. PUCHKOVA / Ekaterina D. MAR'INA )

FINANCIAL ACCOUNTING

pp. 1244-1260

Accounting for VAT calculations when receiving subsidies in agriculture

( Guzaliya S. KLYCHOVA / Kamil' Z. MUKHAMEDZYANOV / Kseniya A. PARFENOVA / Guzel' I. KAMALOVA )

REGULATION AND STANDARDIZATION OF REPORTING

pp. 1261-1274

Specialized non-financial reporting on the housing and utilities organizations' activities: Analysis and problems

( Svetlana V. KOZMENKOVA / Rolan A. ALBOROV )

CONTROL AND AUDIT

pp. 1275-1299

Accounting and analytical support of internal control of receivables at construction organizations

( Margarita F. SAFONOVA / Evgeniya A. PENZINA )

INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING

pp. 1300–1322

Internal control of the commercial bank resource use efficiency

( Tat'yana Yu. SEREBRYAKOVA / Zhanna S. KITAEVA )

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

Journal current issue

ISSUE 2

FEBRUARYY 2026

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