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pp. 4-16
Draft FSBU – Expenses and its impact on the financial accounting and reporting system of organizations
( Natal'ya V. MALINOVSKAYA / Aleksandr A. BIKBULATOV )
pp. 17-37
Simplified accounting (financial) statements: Some particularities of preparation in accordance with the RAS (FSBU) 4/2023
( Ekaterina K. KOPYLOVA / Tat'yana I. KOPYLOVA )
pp. 38-51
Russian Accounting Standard (FSBU) 9/2025 – Income: Some particularities of application
( Nazhmudin S. SULEIMANOV )
pp. 52-68
Assessment and accounting of biological assets in livestock farming: Methodological specifics
( Dmitrii A. KARAGODIN )
pp. 69-86
Management accounting as an information source for disclosing information on environmental capital in the integrated reporting of Russian companies
( Mariya A. VAKHRUSHINA )
pp. 87-101
Economic essence and classification of financial assets as objects of accounting observation in State-financed organizations
( Guzaliya S. KLYCHOVA / Natal'ya F. SAFINA )
pp. 102-118
Assessment of financial stability taking into account the industry-specific characteristics of an organization's activities: Developing methodological aspects
( Liliya B. SUNGATULLINA / Marat B. SUNGATULLIN )
