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NATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Targeted financing of land reclamation works at agricultural enterprises: Accounting and reporting. «International Accounting», 1(511) - 2024 January
- Risks of misstatements of the company's financial condition in the context of Federal Accounting Standard (FSBU) 25/2018 – Accounting for Leases. «International Accounting», 12(510) - 2023 December
- Improvement of financial and management reporting on land reclamation works at agricultural enterprises. «International Accounting», 10(508) - 2023 October
- Application of the principle of rationality in the conditions of accounting according to Federal Accounting Standard (FSBU) 6/2020 - Fixed Assets. «International Accounting», 9(507) - 2023 September
- Integrated reporting of an educational institution: Contemporary challenges. «International Accounting», 8(506) - 2023 August
- Information on climate change in financial statements: Disclosure and analysis. «International Accounting», 7(505) - 2023 July
- Federal Accounting Standard FSBU 28/2023 – Taking Inventory: An analysis of the structure and content. «International Accounting», 7(505) - 2023 July
- Federal Accounting Standard FSBU 14/2022: Innovations in the amortization of intangible assets. Part 2. «International Accounting», 3(501) - 2023 March
- Federal Accounting Standard FSBU 14/2022: Innovations in the amortization of intangible assets. Part 1. «International Accounting», 2(500) - 2023 February
- The use of comparative market coefficients to measure office property market and fair values: Some special aspects. «International Accounting», 2(500) - 2023 February
- Recognition of separate intangible assets in terms of the FSBU 14/2022 Standard: Some peculiarities. «International Accounting», 1(499) - 2023 January
- A comparative analysis of the applied WIP evaluation and accounting methods in Russian and International practices. «International Accounting», 5(491) - 2022 May
- FSBU 26/2020 – Capital Investments, and FSBU 6/2020 – Property, Plant and Equipment: The issues of application. «International Accounting», 4(490) - 2022 April
- Implementation of Federal Accounting Standards – Capital Investments and Fixed Assets – in the internal rules of accounting for fixed assets. «International Accounting», 10(484) - 2021 October
- Accounting estimates as the most important factor in the formation of the book value of accounting objects. «International Accounting», 8(482) - 2021 August
- Federal Accounting Standard 6/2020: Disputable issues of using some aspects of depreciation of fixed assets. «International Accounting», 5(479) - 2021 May
- Practical aspects of applying the new accounting treatment of inventories. «International Accounting», 1(475) - 2021 January
- Russian Accounting Standard (PBU) 18/02: Principles on the balance method use. «International Accounting», 12(474) - 2020 December
- Assets fair value measurement in Russia: A comparative analysis, issues and solutions. «International Accounting», 11(473) - 2020 November
- Accounting for modifications to the lease agreement in the lessee's financial reporting. «International Accounting», 11(473) - 2020 November
- Revisiting the determination of income from concessional lending in agriculture. «International Accounting», 7(469) - 2020 July
- Applying the updated PBU 18/02 Standard in the context of transition to Federal Accounting Standard FSBU 25/2018. «International Accounting», 5(467) - 2020 May
- Russian Accounting Standard (PBU) 18/02: A new approach to accounting for deferred taxes in the recognition of fixed asset transactions. «International Accounting», 3(465) - 2020 March
- Accounting in small business entities: Russian and foreign practices. «International Accounting», 11(461) - 2019 November
- Federal accounting standard FSBU 25/2018 Accounting for Leases: Practical application issues. «International Accounting», 11(461) - 2019 November
- Practical aspects of business process budgeting as part of financial planning for the corporate development of holding companies. «International Accounting», 7(457) - 2019 July
- Fair value in the Russian accounting practice: The rationale and possibility of measurement. «International Accounting», 7(457) - 2019 July
- The concept of public integrated reporting of universities. «International Accounting», 6(456) - 2019 June
- An institutional approach to the regulation of accounting in micro-sized business. «International Accounting», 7(445) - 2018 July
- Analyzing the concept of financial capital in business accounting models and integrated reporting. «International Accounting», 6(444) - 2018 June
- New models for analysis of the reporting of organizations. «International Accounting», 2(440) - 2018 February
- Derivatives: Definition and mechanism of recognition for accounting purposes. «International Accounting», 10(424) - 2017 May
- Systematization of information on other revenues and expenses in corporate reporting. «International Accounting», 24(414) - 2016 December
- Specifics of regulatory control over the accounting process in public institutions. «International Accounting», 23(413) - 2016 December
- Theoretical issues of tax regulation of investing activity. «International Accounting», 18(408) - 2016 September
- Accounting policies and estimates: A procedure for reporting changes in RAS and IFRS financial statements. «International Accounting», 16(406) - 2016 August
- Areas for further reforming the regulatory controls over accounting policies. «International Accounting», 15(405) - 2016 August
- The development of the practice of accounting for financial results of agricultural holding groups. «International Accounting», 13(403) - 2016 July
- The process of internal audit in the insurance company during the adoption of a new chart of accounts and sectoral accounting standards. «International Accounting», 9(399) - 2016 May
- Areas of professional judgement application in internal control. «International Accounting», 8(398) - 2016 April
- Tax accounting of insurance expenses: issues and solutions. «International Accounting», 7(397) - 2016 April
- Customer-supplied raw materials accounting in agricultural enterprises: the problems of economic control. «International Accounting», 6(396) - 2016 March
- Adaptation of IFRS 11 Joint Arrangements for application in the national accounting theory and practice. «International Accounting», 3(393) - 2016 February
- Accounting for factoring transactions. «International Accounting», 1(391) - 2016 January
- Business accounting for investment processes in a business combination. «International Accounting», 47(389) - 2015 December
- The substance of the financial and statistical accounting unity: Economic and theoretical considerations. «International Accounting», 44(386) - 2015 November
- Improving the information support to economic analysis under accounting and reporting harmonization. «International Accounting», 43(385) - 2015 November
- Simplified accounting and reporting rules for small and medium-sized enterprises in foreign practice. «International Accounting», 40(382) - 2015 October
- Direct loss provisioning as a method to account for insurer's accounting risk implications. «International Accounting», 39(381) - 2015 October
- On identifying the asset impairment processes and asset revaluation. «International Accounting», 36(378) - 2015 September
- The genesis of statutory regulation of accounting for goodwill: movement towards harmonization. «International Accounting», 34(376) - 2015 September
- Theoretical issues of tax regulation of investing activity. «International Accounting», 33(375) - 2015 September
- Specific features of organizing the accounting and using the taxation systems at peasant farms. «International Accounting», 32(374) - 2015 August
- Specifics of evaluating accounts receivable and payable of the entity. «International Accounting», 31(373) - 2015 August
- Indicators of income and expenses in accounting and reporting. «International Accounting», 30(372) - 2015 August
- Using tools of accounting modeling to determine the synergetic effect on the pre-contractual stage of order realization. «International Accounting», 29(371) - 2015 August
- Accounting policies and estimates: procedure for reporting changes in RAS and IFRS financial statements. «International Accounting», 28(370) - 2015 July
- Specifics of insurance companies' transition to the new Chart of accounts and the industry accounting standards. «International Accounting», 26(368) - 2015 July
- Requirements to the budgeting system of innovation-based entities. «International Accounting», 24(366) - 2015 June
- Statistical and financial accounting: a comparative analysis. «International Accounting», 24(366) - 2015 June
- Issues of compilation and disclosure of segment information in financial statements of agricultural entities. «International Accounting», 23(365) - 2015 June
- Specifics of recognition of government grants allocated to agricultural enterprises under national and international accounting standards. «International Accounting», 22(364) - 2015 June
- Issues of tax accounting and prospects for developing the taxation system of agricultural organizations. «International Accounting», 20(362) - 2015 May
- Reputational risk: evaluation of the contemporary theoretical and conceptual framework. «International Accounting», 20(362) - 2015 May
- Organizational and methodological aspects of auditing transactions with fixed assets per stage of their reproduction. «International Accounting», 19(361) - 2015 May
- Grouping of property per function, type of activity and time of use: an economic and theoretical analysis. «International Accounting», 18(360) - 2015 May
- A conceptual vision and mechanism for functional and strategic budgeting in the higher educational institution. «International Accounting», 17(359) - 2015 May
- A program for developing the federal accounting standards. «International Accounting», 16(358) - 2015 April
- The emergence of consolidated financial reporting in Russia. «International Accounting», 15(357) - 2015 April
- The specifics of accounting for transactions in a foreign representation of the Russian entity. «International Accounting», 15(357) - 2015 April
- Property classification for taxation purposes. «International Accounting», 14(356) - 2015 April
- Segment accounting and analysis of corporate operations in the domestic and foreign markets of product distribution. «International Accounting», 13(355) - 2015 April
- Preparation of combined financial statements in integrated business structures under common control. «International Accounting», 11(353) - 2015 March
- Theoretical and practical issues of using the present value in accounting and reporting. «International Accounting», 10(352) - 2015 March
- On the question of the essence of the reliability category. «International Accounting», 8(350) - 2015 February
- RETRACTED: Generating the accounting and reporting information on public support as per the Russian and international financial reporting standards. «International Accounting», 5(347) - 2015 February
- Goodwill in consolidated accounting and reporting. «International Accounting», 4(346) - 2015 January
- Covenants: nature and disclosure in financial statements. «International Accounting», 1(343) - 2015 January
- On fair value measurement of accounting objects. «International Accounting», 1(343) - 2015 January
- Applying adjustment mechanisms of financial statements indicators by the inflation rate under volatile national economy. «International Accounting», 48(342) - 2014 December
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