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International Accounting
 

«International Accounting»

ISSUE 5, MAY 2026

 THEORY OF ACCOUNTING

pp. 4-22

The necessity of revising accounting terminology in the context of automation and integration of accounting systems

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

 FINANCIAL ACCOUNTING

pp. 23-34

Regulatory framework for financial expense accounting: Areas of concern

Tat'yana Yu. DRUZHILOVSKAYA )

 MANAGERIAL ACCOUNTING AND REPORTING

pp. 35-54

The sequence of forming management reporting of light industry enterprises based on end-to-end digital data

Al’bert T. ISKHAKOV / Guzaliya S. KLYCHOVA / Rashidzhon R. ROZIKOV / Robert T. ISKHAKOV )

 CORPORATE SOCIAL ACCOUNTABILITY

pp. 55-72

The concept of ERSGDE reporting in the context of sustainable development of higher education institutions

Lidiya I. KULIKOVA / Anna V. LYZHOVA )

 CONTROL AND AUDIT

pp. 73-86

Comparative analysis of internal financial control assessment methods: A theoretical and methodological perspective

Angelina F. DYATLOVA / Ekaterina S. KLUSOVA )

pp. 87-101

Analysis of companies’ internal control based on integrated reporting data

Svetlana V. PANKOVA / Aleksandra V. KUZ'MICHEVA )

 ACCOUNTING SYSTEMS ADAPTING

pp. 102-120

Analysis of government revenues as a tool for the budgetary accounting development in the Syrian Arab Republic

Hasan MEMEH )

 

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

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ISSUE 6
JUNE 2026

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