International Accounting

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International Accounting

«International Accounting»

ISSUE 1, JANUARY 2025

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 4-23

Topical issues of practical application of Federal Accounting Standard (FSBU) 25/2018 – Accounting for Leases

( Natal’ya V. NEELOVA / Yurii Yu. KOCHINEV / Lyudmila A. GUZIKOVA / Ol’ga N. MAKAROVA )

pp. 24-35

Accounting aspects of innovation risks

( Elena V. MEL'NIK / Tat'yana Yu. SEREBRYAKOVA / Ol'ga G. GORDEEVA )

INTERNATIONAL STANDARDS OF ACCOUNTINGAND REPORTING

pp. 36-52

Measuring and reporting corporate actions in international financial statements: Combined instruments

( Anton Yu. KUZ'MIN )

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 53-78

International accounting as a research area: Searching for statutory guidelines

( Andrei A. AKSENT'EV )

CORPORATE SOCIAL ACCOUNTABILITY

pp. 79-99

Double materiality or how to transcend the matrix of material topics when reporting on sustainable development

( Tat'yana N. SOLOVEI / Ol'ga A. TEPLOVA )

CONTROL AND AUDIT

pp. 100-118

Organization and techniques of economic expert analysis of biological assets: Some particularities

( Gamlet Ya. OSTAEV / Svetlana V. KOZMENKOVA / Elena V. ZAKHAROVA / Grigorii R. ALBOROV / Oksana O. ZLOBINA )

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

Journal current issue

ISSUE 2

FEBRUARYY 2026

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