International Accounting

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Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

ISSUE 5, MAY 2025

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 4-31

Environmental and climate-related components of TCFD reporting: Principles and practices

( Mariya A. VAKHRUSHINA / Anastasiya V. BITKINA )

MANAGERIAL ACCOUNTING AND REPORTING

pp. 32-48

Application of FAS and IFRS in the formation of management reporting accounting policy: Methodological justification

( Vyacheslav Ya. SOKOLOV / Nadezhda V. KOTEL'NIKOVA )

FINANCIAL ACCOUNTING

pp. 49-66

Intellectual property management: Accounting and analytical aspects

( Vladimir N. NESTEROV / Liliya B. SUNGATULLINA )

CONTROL AND AUDIT

pp. 67-83

Formation of indicators for assessing the effectiveness of departmental control over financial and economic activities of State (municipal) institutions

( Sergei V. GOLOVIN )

pp. 84-99

Agile auditing of business processes in agriculture: Flexible approaches to improving management efficiency

( Yuliya N. SHOL’ / Natal’ya N. ANANKO )

INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING

pp. 100-120

Digitalization of accounting in the agro-industrial complex of Russia: Current state and development prospects

( Guzaliya S. KLYCHOVA / Bulat I. FASSAKHOV )

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

Journal current issue

ISSUE 1

JANUARY 2026

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