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INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING
- Classification and presentation of equity in IFRS financial statements. «International Accounting», 4(514) - 2024 April
- Application of integrated reporting by small and medium-sized enterprises. «International Accounting», 2(512) - 2024 February
- Sustainability factors consideration: Emerging trends in financial reporting. «International Accounting», 1(511) - 2024 January
- Stages of development and convergence of bookkeeping and tax accounting in Turkey. «International Accounting», 8(506) - 2023 August
- Conceptual framework for reporting: The impact of changes on the theory and methodology of accounting and reporting. «International Accounting», 8(506) - 2023 August
- Disclosed statement digitalization: Challenges and solutions. «International Accounting», 4(502) - 2023 April
- Integrative thinking: Theory and practical application. «International Accounting», 1(499) - 2023 January
- Non-financial reporting of organizations: Stages and procedures of preparation. «International Accounting», 12(498) - 2022 December
- The concept of accounting for contractual obligations: Searching for accounting development areas. «International Accounting», 12(498) - 2022 December
- Methodological specifics of deferred tax registration and the issues of adequate information presentation in financial statements. «International Accounting», 11(497) - 2022 November
- International sustainability reporting standards: A comparative analysis. «International Accounting», 11(497) - 2022 November
- The concept of accounting for contractual obligations in the accounting for revenue from contracts with customers. «International Accounting», 9(495) - 2022 September
- China's accounting regulatory regime and its structure. «International Accounting», 7(493) - 2022 July
- Approaches to climate-related risk disclosure in the draft international climate-related disclosure standard. «International Accounting», 7(493) - 2022 July
- Disclosure of risk information in corporate reporting and its integration into the investment decision-making process. «International Accounting», 4(490) - 2022 April
- Organizing the transition to integrated reporting. «International Accounting», 3(489) - 2022 March
- Convergence of Chinese Accounting and Reporting Standards with IFRS: Particularities, challenges, and prospects. «International Accounting», 1(487) - 2022 January
- Trends and innovations in reporting on the sustainable development of economic entities. «International Accounting», 1(487) - 2022 January
- The impact of mandatory IFRS adoption on banks’ share prices: Evidence from the OECD countries. «International Accounting», 11(485) - 2021 November
- A comparative analysis of the use of fair value and alternative valuation methods in IFRS. «International Accounting», 9(483) - 2021 September
- Revisiting the International integrated reporting framework: What's new in the version (January 2021)?. «International Accounting», 7(481) - 2021 July
- Defining the Fair Value concept for IFRS application. «International Accounting», 5(479) - 2021 May
- The duality of goodwill assessment in financial accounting and reporting. «International Accounting», 4(478) - 2021 April
- Contractual obligations as an element of transaction costs of the exchange deal. «International Accounting», 3(477) - 2021 March
- Preparing information on the financial situation by Russian educational organizations of higher education, according to International Public Sector Accounting Standards. «International Accounting», 10(472) - 2020 October
- A conceptual framework for business accounting of social capital elements. «International Accounting», 10(472) - 2020 October
- IFRS 16 Leases: Standard's novation and the impact of the COVID-19 pandemic on the accounting and reporting information disclosure. «International Accounting», 9(471) - 2020 September
- Improving the integrated reporting of electric-power industry companies. «International Accounting», 8(470) - 2020 August
- Conceptual principles: Contractual obligations and liabilities as items of financial reporting. «International Accounting», 7(469) - 2020 July
- Methodological approaches to accounting for financial instruments: Current issues and advisable solutions. «International Accounting», 6(468) - 2020 June
- Development trends in public reporting during the digitalization. «International Accounting», 5(467) - 2020 May
- Research on the institutional design of accounting systems: Theoretical and methodological considerations. «International Accounting», 4(466) - 2020 April
- First-time adoption of International Public Sector Accounting Standards by Russian universities: Practical aspects. «International Accounting», 4(466) - 2020 April
- The specifics of accounting for lease (Ijarah) and bonds (Sukuk) of Islamic financial institutions. «International Accounting», 1(463) - 2020 January
- Accounting distinctions of partnership finance (Musharakah) and trade (Murabaha) of Islamic financial institutions. «International Accounting», 12(462) - 2019 December
- The convergence of accounting approaches: IFRS 9 financial instruments for purposes of the Russian accounting system. The market economy compliance test. «International Accounting», 11(461) - 2019 November
- The specifics of accounting for bank deposits, trust financing (Mudarabah) and tax for the poor and needy (Zakat) of Islamic financial institutions. «International Accounting», 11(461) - 2019 November
- The impact of IFRS adoption on influx of foreign direct investment in transition economies. «International Accounting», 11(461) - 2019 November
- The development pathway and current trends of integrated reporting: International and Russian aspects. «International Accounting», 10(460) - 2019 October
- Influence of confessional institutions on accounting reporting. «International Accounting», 9(459) - 2019 September
- Ethical constituents of accounting data in Islamic financial institutions. «International Accounting», 8(458) - 2019 August
- The Islamic accounting model: Distinctive features of origin and development. «International Accounting», 5(455) - 2019 May
- The international integrated reporting framework: Five years after the release. «International Accounting», 5(455) - 2019 May
- IFRS 9: Estimation of expected credit losses and their recognition in financial reporting. «International Accounting», 4(454) - 2019 April
- Determination of R&D cost and cost accounting in State scientific and educational institutions: Evidence from foreign practices. «International Accounting», 3(453) - 2019 March
- Increasing the informative and analytical value of public non-financial reporting. «International Accounting», 1(451) - 2019 January
- Accounting of IFRS 15 Revenue from Contracts with Customers: A methodological aspect. «International Accounting», 12(450) - 2018 December
- Analyzing the theoretical basis of the consolidated financial statements concept. «International Accounting», 11(449) - 2018 November
- The use of international public sector accounting standards to prepare financial statements by universities for the subsequent application of benchmarking. «International Accounting», 11(449) - 2018 November
- The first time adoption practice of ISA 701, Communicating Key Audit Matters in the Independent Auditor's Report, in Russia. «International Accounting», 10(448) - 2018 October
- The use of fair value to measure accounting items: Practical issues. «International Accounting», 9(447) - 2018 September
- Ijarah Contracts in the Russian System of Debt Relationship. «International Accounting», 8(446) - 2018 August
- Financial capital: Accounting procedures and the comments. «International Accounting», 8(446) - 2018 August
- The concept of capital multiplicity in integrated reporting. «International Accounting», 6(444) - 2018 June
- Accounting for impairment of assets in accordance with International Financial Reporting Standards in the Republic of Kazakhstan. «International Accounting», 5(443) - 2018 May
- Presentation of Information in Integrated Reporting to Assess the Investment Attractiveness of Companies. «International Accounting», 3(441) - 2018 March
- The basics of accounting standards for Islamic financial institutions. «International Accounting», 2(440) - 2018 February
- The concept of productive capital in business model accounting and integrated reporting. «International Accounting», 1(439) - 2018 January
- The customer equity concept in integrated reporting: An analysis of theoretical background. «International Accounting», 24(438) - 2017 December
- On the impact of IFRS on results of financial analysis of organizations. «International Accounting», 22(436) - 2017 November
- Developing the system of qualitative characteristics of financial information. «International Accounting», 18(432) - 2017 September
- Harmonization of financial and tax accounting for banking operations. «International Accounting», 15(429) - 2017 August
- The influence of the Russian and international financial reporting institutions of public sector on the creation of balance sheets. «International Accounting», 15(429) - 2017 August
- Analyzing the theoretical basis of the consolidated financial statements concept. «International Accounting», 13(427) - 2017 July
- On the need to maintain capital and improve the assessment of its elements in the balance sheet equation aspect, taking into account the current time factor. «International Accounting», 13(427) - 2017 July
- The concept of integrated reporting in public sector organizations. «International Accounting», 11(425) - 2017 June
- Revenue recognition in financial statements according to international and Russian practices. «International Accounting», 11(425) - 2017 June
- Accounting for financial instruments in lease transactions. «International Accounting», 10(424) - 2017 May
- Islamic model of accounting as a socio-economic phenomenon. «International Accounting», 7(421) - 2017 April
- IFRS for small and medium-sized businesses in the world: A review, evaluation, and prospects of application. «International Accounting», 5(419) - 2017 March
- Methods to assess control when preparing consolidated financial statements according to IFRS 10 requirements. «International Accounting», 4(418) - 2017 February
- Accounting for price and exchange differences of bonds according to IFRS requirements. «International Accounting», 4(418) - 2017 February
- The theoretical aspects of IFRS 16. «International Accounting», 1(415) - 2017 January
- Economic substance of income tax. «International Accounting», 22(412) - 2016 November
- Developing the classification of elements of financial statements prepared by public sector entities under transition to International Public Sector Accounting Standards. «International Accounting», 20(410) - 2016 October
- Depreciation policy of enterprises in the European Union. «International Accounting», 20(410) - 2016 October
- The impact of IFRS on results of the analysis of PAO Rostelecom financial position. «International Accounting», 18(408) - 2016 September
- Operating and investment biological assets: accounting and reporting. The current position, issues, solutions. «International Accounting», 15(405) - 2016 August
- Institutional methodology for building the concept of reporting entities of public sector organizations under transition to IPSAS. «International Accounting», 14(404) - 2016 July
- IPSAS: topical issues of international harmonization. «International Accounting», 10(400) - 2016 May
- On identification of financial instruments as a set of financial facts of business life in the context of the accounting item. «International Accounting», 5(395) - 2016 March
- Analysis of the basic categories of IFRS within the substance-over-form concept. «International Accounting», 2(392) - 2016 January
- Specifics of reforming the Chinese accounting and financial reporting system in the public sector. «International Accounting», 41(383) - 2015 November
- Specifics of fixed assets accounting and valuation at various stages of life cycle under IFRS requirements. «International Accounting», 38(380) - 2015 October
- Fruit crop value formation. Topical issues of IFRS. «International Accounting», 34(376) - 2015 September
- Accounting of domestic bonds: international standards. «International Accounting», 33(375) - 2015 September
- Analysis of the basic categories of IFRS within the substance-over-form concept. «International Accounting», 32(374) - 2015 August
- Operating and investment biological assets: composition and valuation (status, problems and solutions). «International Accounting», 26(368) - 2015 July
- Disclosure of notes to financial statements in Russia and China. «International Accounting», 25(367) - 2015 July
- Methodological approaches to accounting of biological assets in the cultivation of plants. «International Accounting», 23(365) - 2015 June
- The information content of the Cash Flow Statement in the domestic and foreign practices. «International Accounting», 21(363) - 2015 June
- Issues of the Russian and international accounting for fixed assets of public sector entities. «International Accounting», 18(360) - 2015 May
- A comparative analysis of taxation systems of Russia and Germany. «International Accounting», 17(359) - 2015 May
- IFRS 15: new requirements and their correlation with the Russian Accounting Standards. «International Accounting», 15(357) - 2015 April
- Generating data for disclosure of liabilities under defined benefit pension plans in IFRS-based consolidated financial statements. «International Accounting», 13(355) - 2015 April
- Principles of accounting for internal bond issues: international standards. «International Accounting», 12(354) - 2015 March
- A comparative analysis of the preparation of financial results statements in Russia and China. «International Accounting», 11(353) - 2015 March
- Methodological tools to account for biological assets in agricultural organizations. «International Accounting», 10(352) - 2015 March
- Testing goodwill for impairment and recovery of impairment losses in consolidated financial statements. «International Accounting», 5(347) - 2015 February
- Adapting IAS 20 Accounting for Government Grants and Disclosure of Government Assistance for use in domestic accounting. «International Accounting», 4(346) - 2015 January
- Non-current assets held for sale, and their valuation under Russian and International Accounting Standards. «International Accounting», 1(343) - 2015 January
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