International Accounting

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International Accounting

«International Accounting»

ISSUE 10, OCTOBER 2025

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 4-21

Accounting challenges in the context of a diversified construction business

( Tat'yana Yu. SEREBRYAKOVA / Ol’ga R. KONDRASHOVA / Roza S. NIKANDROVA )

INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

pp. 22-46

Current trends in the formation and regulation of sustainability reporting in global practice

( Irina V. ZENKINA )

CONTROL AND AUDIT

pp. 47-68

Systematization of financial performance audit procedures: An industry perspective

( Margarita F. SAFONOVA / Irina A. OLEINIK )

pp. 69-88

Internal control system for property insurance settlements in agricultural organizations: Issues of improvement

( Alsu R. ZAKIROVA / Leisan M. MAVLIEVA / Marat M. NIZAMUTDINOV / Aigul’ S. KLYCHOVA / Marsel’ A. MAKHMUTOV )

Tax and taxation

pp. 89-109

Simplified taxation systems for small and medium-sized businesses: Experience and improvement

( Oleg M. ALIEV )

pp. 110-118

The new minimum Corporate Tax impact on the world economy deoffshorization

( Ekaterina Yu. TRIGUB )

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

Journal current issue

ISSUE 11

NOVEMBER 2025

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