International Accounting

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International Accounting

«International Accounting»

ISSUE 9, SEPTEMBER 2025

THEORY OF ACCOUNTING

pp. 4-17

Presenting information about non-financial assets in accounting (financial) reporting: Current issues and areas for improvement

( Guzaliya S. KLYCHOVA / Bulat R. SAKHAPOV )

PRINCIPLES OF ACCOUNTING

pp. 18-34

Accounts receivable in financial reporting: Historical aspects and the contemporary times realities

( Lidiya I. KULIKOVA )

CORPORATE SOCIAL ACCOUNTABILITY

pp. 35-45

Values in transit: Their significance in the activities of commercial and non-commercial organizations

( Angelina F. DYATLOVA )

MANAGERIAL ACCOUNTING AND REPORTING

pp. 46-65

Management accounting and reporting as tools to improve the effectiveness of project financing mechanisms in Russia

( Andrei I. MASTEROV )

pp. 66-82

A unified classifier of analytical accounts to construct indicators for sustainability reporting

( Olesya S. STEPANOVA )

CONTROL AND AUDIT

pp. 83-97

Invested capital control by business owners: Organizational aspects

( Yurii V. ALEKSEEV )

pp. 98-108

Developing control in the State structure of the Russian Federation

( Engel’ R. FATKHULLIN )

REGULATION AND STANDARDIZATION OF REPORTING

pp. 109-120

The system of statutory regulation of accounting and reporting in the public sector of Russia

( Anastasiya V. CHERTKOVA )

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

Journal current issue

ISSUE 9

SEPTEMBER 2026

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