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International Accounting
 

«International Accounting»

ISSUE 9, SEPTEMBER 2026

 FINANCIAL ACCOUNTING

pp. 4-23

Gratuitous use: Nature and purpose in accounting

( Angelina F. DYATLOVA )

pp. 24-36

Changing the currency in foreign trade contracts: Accounting according to Russian Accounting Standard (FSBU) 9/2025 – Income

( Natal'ya V. NEELOVA / Yurii Yu. KOCHINEV )

 MANAGERIAL ACCOUNTING AND REPORTING

pp. 37-57

Accounting for the costs of developing human capital as an independent management accounting item in the context of digital transformation

( Dina A. L'VOVA / Pavel R. ORLOV )

pp. 58-75

Areas for improving the preparation of management accounting reports

( Al'bert T. ISKHAKOV / Aigul' S. KLYCHOVA / Kseniya A. PARFENOVA )

 CONTROL AND AUDIT

pp. 76-98

Accounting for outgoing inventory and its sales: Some particularities of forensic economical examination

( Gamlet Ya. OSTAEV / Svetlana V. KOZMENKOVA / Grigorii R. ALBOROV / Oksana O. ZLOBINA )

 INFORMATION SYSTEMS IN ACCOUNTING AND AUDITING

pp. 99-118

A conceptual model of the State strategic and systemically important organization's digital profile structure within the corporate reporting ecosystem

( Irina N. BOGATAYA / Roman P. BULYGA / Elena M. EVSTAF'EVA )

 

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

Journal current issue

ISSUE 9
SEPTEMBER 2026

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