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pp. 4-20
Liabilities disclosure in public and private sector organizations’ balance sheets: A comparative analysis
( Tat’yana G. ARBATSKAYA / Yana V. PUTYRSKAYA )
pp. 21-46
Theoretical aspects and methodological approaches to accounting for events after the reporting date and probabilistic events
( Vladimir A. ABRAMOV )
pp. 47-62
Presenting information on carbon units and greenhouse emissions quotas in the crop enterprises’ management reporting
( Guzaliya S. KLYCHOVA / El'mir A. GALLYAMOV )
pp. 63-85
The current state of management accounting in China
( LAN Yuqing )
pp. 86-99
Theoretical background of internal corporate control
( Tat’yana Yu. SEREBRYAKOVA / Yurii V. ALEKSEEV )
pp. 100-116
The capitation method of economic examination of biological assets
( Gamlet Ya. OSTAEV / Svetlana V. KOZMENKOVA / Grigorii R. ALBOROV / Oksana O. ZLOBINA / Elena V. ZAKHAROVA )