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FINANCIAL ACCOUNTING
- Changing the currency in foreign trade contracts: Accounting according to Russian Accounting Standard (FSBU) 9/2025 – Income. «International Accounting», 9(543) - 2026 September
- Gratuitous use: Nature and purpose in accounting. «International Accounting», 9(543) - 2026 September
- Conceptual foundations of accounting and reporting: Current state and development prospects. «International Accounting», 8(542) - 2026 August
- Accounts receivable as an element of financial assets of higher education institutions. «International Accounting», 7(541) - 2026 July
- Digitalization of accounting and fair value assessment of biological assets. «International Accounting», 7(541) - 2026 July
- Current issues of inventory classification in the context of digitalization at dairy farming enterprises. «International Accounting», 6(540) - 2026 June
- Assessment of the results of universities' innovative activities in accounting. «International Accounting», 6(540) - 2026 June
- Regulatory framework for financial expense accounting: Areas of concern. «International Accounting», 5(539) - 2026 May
- Disclosure of financial assets in the reporting of State-financed organizations: Comparing Russian federal and International reporting standards. «International Accounting», 4(538) - 2026 April
- Generating information on a commercial enterprise's interest-bearing liabilities: Analysis, problems, solutions. «International Accounting», 4(538) - 2026 April
- Financial accounting of organizations' income: Contemporary issues. «International Accounting», 4(538) - 2026 April
- Accounting and analytical support for project management in higher education institutions: Problems and development areas. «International Accounting», 3(537) - 2026 March
- Preparation of financial statements in terms of applying the RAS FSBU 4/2023 and IFRS (IAS) 1 Standards: Some methodological particularities. «International Accounting», 3(537) - 2026 March
- Economic essence and classification of financial assets as objects of accounting observation in State-financed organizations. «International Accounting», 1(535) - 2026 January
- Accounting support for insurance activities in agriculture: Problems and development prospects. «International Accounting», 12(534) - 2025 December
- Asset valuation in the balance sheet of agricultural organizations. «International Accounting», 12(534) - 2025 December
- Improving the documentation of economic activities and record-keeping at agricultural organizations. «International Accounting», 11(533) - 2025 November
- Import operations in agriculture: Accounting considerations. «International Accounting», 11(533) - 2025 November
- The dilemma of including costs in the cost of assets or recognizing them as expenses in financial accounting. «International Accounting», 11(533) - 2025 November
- The information capabilities of ledgers to reflect the financial and economic activity risks. «International Accounting», 7(529) - 2025 July
- Preparation of the financial results statement: Past, present, future. «International Accounting», 6(528) - 2025 June
- Intellectual property management: Accounting and analytical aspects. «International Accounting», 5(527) - 2025 May
- Methodological approaches to a balance sheet make up: Past, present, future. «International Accounting», 2(524) - 2025 February
- Specifics of accounting for transactions of acquisition and creation of trademarks. «International Accounting», 12(522) - 2024 December
- Accounting for VAT calculations when receiving subsidies in agriculture. «International Accounting», 11(521) - 2024 November
- Disclosure of non-financial assets in the accounting statements of universities: Current practice and prospects. «International Accounting», 10(520) - 2024 October
- Sales expenses of trade and manufacturing organizations: Theoretical aspects and accounting considerations. Part 2. «International Accounting», 10(520) - 2024 October
- Sales expenses of trade and manufacturing organizations: Theoretical aspects and accounting considerations. Part 1. «International Accounting», 9(519) - 2024 September
- Conceptual issues of accounting (financial) reporting: Innovation, discussion and prospects. «International Accounting», 9(519) - 2024 September
- Land reclamation as an object of accounting: The current state and development prospects. «International Accounting», 8(518) - 2024 August
- Assessing innovations in inventory and fixed-asset accounting: Controversial issues and prospects for their solution. «International Accounting», 8(518) - 2024 August
- Sharia-compliant financial statements: Specifics of information disclosure. «International Accounting», 7(517) - 2024 July
- Accounting for income and expenditure on government quotas for greenhouse gas emissions in crop production. «International Accounting», 6(516) - 2024 June
- Non-financial asset valuation at higher education institutions: The theoretical and practical aspects. «International Accounting», 6(516) - 2024 June
- Arrangements for environmental costs analytical accounting at crop production enterprises. «International Accounting», 4(514) - 2024 April
- Related entities disclosure in financial statements: A current status study. «International Accounting», 3(513) - 2024 March
- Goods in wholesalers: Valuation at recognition, accounting considerations. «International Accounting», 2(512) - 2024 February
- Issues of environmental cost accounting in crop production at the present stage. «International Accounting», 12(510) - 2023 December
- Accounting for the formation of a fixed-asset depreciation fund and its transformation into reproducible capital. «International Accounting», 12(510) - 2023 December
- Qualimetric accounting for agricultural products, land and biological assets. «International Accounting», 7(505) - 2023 July
- Particularities of documenting the accounting events on intangible-asset acquisition, revaluation and write-off. «International Accounting», 6(504) - 2023 June
- R&D contract implementation at defense industry enterprises: The issues of income recognition according to the cost of work as and when completed. «International Accounting», 5(503) - 2023 May
- Digitalization and artificial intelligence in accounting: Achievements and prospects. «International Accounting», 5(503) - 2023 May
- The issues of low-value material object accounting. «International Accounting», 4(502) - 2023 April
- Broadening options to analyze small business' financial results. «International Accounting», 1(499) - 2023 January
- Accounting for the acquisition (creation), impairment and write-off of intangible assets. «International Accounting», 12(498) - 2022 December
- Intangible asset accounting outlook: Valuation and reporting. «International Accounting», 11(497) - 2022 November
- Development of accounting in Russia (1991–2021): The results and prospects. «International Accounting», 11(497) - 2022 November
- Financial statements of companies as an object of investment valuation in the context of global economic uncertainty. «International Accounting», 10(496) - 2022 October
- Arrangements for accounting for a small enterprise's financial results through using outsourcing. «International Accounting», 10(496) - 2022 October
- Prospects for accounting for intangible assets: Interpretation of the economic essence and conditions of recognition. «International Accounting», 10(496) - 2022 October
- Accounting for the recognition of intangible assets and the results of their valuation and revaluation. «International Accounting», 10(496) - 2022 October
- Provision for inventory impairment in accordance with Federal Accounting Standard (FSBU) 5/2019: Challenges and solutions. «International Accounting», 9(495) - 2022 September
- Accounting policy of economic entities in the conditions of application of Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets. «International Accounting», 8(494) - 2022 August
- The issues of formation of reporting information on financial assets and financial liabilities of organizations. «International Accounting», 8(494) - 2022 August
- Presentation and disclosure of information on receivables in the accounting (financial) statements of commercial organizations. «International Accounting», 6(492) - 2022 June
- Deferred income and prepaid expenses: Problematic aspects of accounting. «International Accounting», 6(492) - 2022 June
- Presentation of accounting information on non-current assets using simplified methods. «International Accounting», 5(491) - 2022 May
- Evolution of financial reporting under the influence of digitalization. «International Accounting», 2(488) - 2022 February
- Deferred expenses in accounting (financial) reporting: The current status. «International Accounting», 11(485) - 2021 November
- Accounting for marketing promotion tools distributed over time. «International Accounting», 10(484) - 2021 October
- Staff salary settlements at State-funded health institutions: Accounting considerations. «International Accounting», 10(484) - 2021 October
- Measurement of public sector financial instruments in Russian and international standards systems. «International Accounting», 7(481) - 2021 July
- Reforming Russian accounting: The history, current challenges, and prospects. «International Accounting», 5(479) - 2021 May
- Social reporting in organic animal husbandry. «International Accounting», 3(477) - 2021 March
- Accounting for non-financial tangible assets: Convergence with IFRS, achievements, challenges, prospects. «International Accounting», 2(476) - 2021 February
- Issues of interpreting and reflecting the expenses of organizations in financial accounting. «International Accounting», 1(475) - 2021 January
- Setting-up the accounting of hydraulic engineering facilities of ship repair companies: Conceptual approaches. «International Accounting», 9(471) - 2020 September
- Non-produced assets: The particularities of recognition and measurement at public sector organizations. «International Accounting», 9(471) - 2020 September
- Developing capital accounting practices in the integrated reporting system of agricultural organizations. «International Accounting», 8(470) - 2020 August
- Small business asset formation sources: Accounting and regulatory considerations. «International Accounting», 12(462) - 2019 December
- Separate VAT accounting: Organization and a methodology. «International Accounting», 8(458) - 2019 August
- Measurement of mineral resources extracted as part of the production sharing agreement: Specific features. «International Accounting», 8(458) - 2019 August
- Biological and land assets in agriculture: Accounting and evaluation issues. «International Accounting», 8(458) - 2019 August
- The formation of items of non-current assets in the balance sheet: The existing practice and strategies for improvements. «International Accounting», 6(456) - 2019 June
- The economic approach to analyzing the financial position in entities operating in the housing and utilities sector. «International Accounting», 6(456) - 2019 June
- Fixed assets accounting under the Russian accounting standardization. «International Accounting», 6(456) - 2019 June
- Issues of accounting for capital surplus. «International Accounting», 5(455) - 2019 May
- Up-to-date areas of improving the efficiency of budgetary funds use in Russia. «International Accounting», 5(455) - 2019 May
- Integrated reporting of the priority socio-economic development area and its relevance to the potential users. «International Accounting», 3(453) - 2019 March
- The regulation and peculiarities of current assets accounting of small business entities. «International Accounting», 3(453) - 2019 March
- The specifics of financial control over municipal transportation enterprises. «International Accounting», 3(453) - 2019 March
- Logit models to assess the risk of fraudulent misstatements in financial statements of Russian banks. «International Accounting», 1(451) - 2019 January
- The specifics of the accounting analysis method to reveal economic crimes. «International Accounting», 12(450) - 2018 December
- The statutory framework for employee bonus issues lacks improvement. «International Accounting», 12(450) - 2018 December
- Choosing accounting procedures and elements of accounting policy of the organization to obtain the forecast values of financial reporting indicators. «International Accounting», 10(448) - 2018 October
- A Process-Based Approach to Segment Disclosures in Seasonal Industries. «International Accounting», 8(446) - 2018 August
- Accounting for transactions with reusable package: Issues and solutions. «International Accounting», 6(444) - 2018 June
- Integrated reporting in agriculture: A structure and the problems of implementation. «International Accounting», 4(442) - 2018 April
- Peculiarities of Statutory Regulation and Accounting of Non-Circulating Assets of Small Business Entities. «International Accounting», 3(441) - 2018 March
- Provisions, contingent liabilities and contingent assets in group reporting of companies. «International Accounting», 1(439) - 2018 January
- A method to analyze the corporate payout policy. «International Accounting», 16(430) - 2017 August
- Specifics of accounting for software sale using modern IT. «International Accounting», 14(428) - 2017 July
- Revaluation and its importance for the assessment of value of assets of the business entity. «International Accounting», 9(423) - 2017 May
- Identification of fixed assets: The accountant’s professional judgment. «International Accounting», 23(413) - 2016 December
- Interpretation of corporate assets in line with accounting concepts. «International Accounting», 21(411) - 2016 November
- An analysis of regional economy and the search for reserves of the gross-value-added growth in the region. «International Accounting», 19(409) - 2016 October
- Professional judgment as part of accounting for revaluation of fixed assets. «International Accounting», 19(409) - 2016 October
- Valuation and analysis of total personal financial assets in Russia. «International Accounting», 15(405) - 2016 August
- The economic category of product of labor cost in accounting. «International Accounting», 14(404) - 2016 July
- Program-based budgetary spending on education: The efficiency evaluation. «International Accounting», 13(403) - 2016 July
- Analyzing financial flows of a consolidated group of companies. «International Accounting», 9(399) - 2016 May
- Problematic aspects of accounting for derivative financial instruments at fair value. «International Accounting», 7(397) - 2016 April
- Comparison of quantitative methods for evaluating the bank performance. «International Accounting», 4(394) - 2016 February
- Analyzing the interrelations of net income and net cash flow based on financial statements of the insurance company. «International Accounting», 1(391) - 2016 January
- Problems of accounting of non-current assets revaluation and its results in commercial organizations. «International Accounting», 47(389) - 2015 December
- Detailed accounting of income and expenses associated with ordinary activities through a structured working chart of accounts. «International Accounting», 46(388) - 2015 December
- The method of fully integrated accounts as part of consolidated accounting and financial reporting. «International Accounting», 46(388) - 2015 December
- Cash flow: budget and reporting of organizations operating in the innovation sector. «International Accounting», 39(381) - 2015 October
- Business accounting as a catalyst of information for the business model of business combination. «International Accounting», 35(377) - 2015 September
- Homeowner associations: the challenging issues of accounting, internal controls and mechanisms for addressing them. «International Accounting», 31(373) - 2015 August
- Del credere reserve as a decrease factor in the financial risks of the organization. «International Accounting», 29(371) - 2015 August
- On the economic definition of treasury risk. «International Accounting», 28(370) - 2015 July
- The role of internal control in effective management of financial and economic activities. «International Accounting», 26(368) - 2015 July
- The specificity and advantages of using illustrative balance sheet models to analyze corporate financial position. «International Accounting», 25(367) - 2015 July
- Provisions for vacations in accounting: methodological approaches to formation. «International Accounting», 24(366) - 2015 June
- Classification of financial reporting misstatements in terms of the quality of accounting and audit. «International Accounting», 23(365) - 2015 June
- Balance sheet as the most important source of information for business development evaluation. «International Accounting», 22(364) - 2015 June
- Application of coefficient diagnostics in a factor analysis of consolidated financial statements. «International Accounting», 21(363) - 2015 June
- Analysis of financial assets on the basis of consolidated financial statements. «International Accounting», 17(359) - 2015 May
- Analysis of the amount of corporation's economic benefits in applying various approaches to assess bonus depreciation. «International Accounting», 16(358) - 2015 April
- Financial analysis of insolvent companies: the role of financial and tax reporting. «International Accounting», 14(356) - 2015 April
- Ensuring economic security of the correctional system through performance-based budgeting. «International Accounting», 13(355) - 2015 April
- Methods for evaluating the public procurement efficiency in national research universities. «International Accounting», 6(348) - 2015 February
- Financial instruments measurement in Russian and international accounting. «International Accounting», 47(341) - 2014 December
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