International Accounting

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International Accounting

«International Accounting»

ISSUE 6, JUNE 2026

MANAGERIAL ACCOUNTING AND REPORTING

pp. 4-24

Management accounting of an organization's net value added, fictitious and real capital formation

( Dmitrii A. PANKOV / Ekaterina O. LAGUNOVSKAYA )

FINANCIAL ACCOUNTING

pp. 25-43

Assessment of the results of universities' innovative activities in accounting

( Aleksei N. BOBRYSHEV / Dmitrii S. CHERKASHIN )

pp. 44-61

Current issues of inventory classification in the context of digitalization at dairy farming enterprises

( Al’bert T. ISKHAKOV / Guzaliya S. KLYCHOVA / El'vira N. FAKHRETDINOVA / Adel' A. KHAIRULLIN )

AUDIT ACTIVITY

pp. 62-76

The informative value of audit reports on the financial statements of redomiciled international companies

( Svetlana V. PANKOVA )

CONTROL AND AUDIT

pp. 73-93

Theoretical aspects of management audit

( Gamlet Ya. OSTAEV / Svetlana V. KOZMENKOVA / Dmitrii V. KONDRAT'EV / Oksana O. ZLOBINA )

REGULATION AND STANDARDIZATION OF REPORTING

pp. 94-110

Issues of ensuring the reliability of financial statements

( Denis V. SMOLIN )

Tax and taxation

pp. 111-126

Proposed novations in global taxation

( Andrei K. LYAMENKOV )

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

Journal current issue

ISSUE 7

JULY 2026

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