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THEORY OF ACCOUNTING
- Evolution of the fair value concept in accounting and its impact on the theory and practice of financial reporting. «International Accounting», 11(521) - 2024 November
- A critical analysis of government grants accounting approaches. Part 2. «International Accounting», 10(520) - 2024 October
- A critical analysis of government grants accounting approaches. Part 1. «International Accounting», 9(519) - 2024 September
- Application of fair value for non-financial assets valuation by higher education institutions: Status and prospects. «International Accounting», 7(517) - 2024 July
- Adaptation of the Russian accounting system for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 2. «International Accounting», 5(515) - 2024 May
- Capital as an economic category. Elements of capital as accounting objects. «International Accounting», 5(515) - 2024 May
- Adaptation of the Russian Accounting System for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 1. «International Accounting», 4(514) - 2024 April
- The Environmental Determinism Theory in international accounting: The need to reconceptualize it. «International Accounting», 3(513) - 2024 March
- Non-financial assets: Composition and qualification description. «International Accounting», 3(513) - 2024 March
- Issues of accounting for intangible assets under the new standard at the stage of their identification. «International Accounting», 3(513) - 2024 March
- The significance and role of contra-asset accounts in accounting theory and practice. «International Accounting», 2(512) - 2024 February
- On the ways to improve the information content and analyzability of contemporary accounting forms. «International Accounting», 1(511) - 2024 January
- The basic postulates of accounting. Part 2. «International Accounting», 11(509) - 2023 November
- The basic postulates of accounting. Part 1. «International Accounting», 10(508) - 2023 October
- Historical aspects and the current problems of accounting for fixed assets depreciation. «International Accounting», 9(507) - 2023 September
- On the mechanism for improving accounting and reporting of subordinate educational institutions of the Ministry of Culture of the Russian Federation. «International Accounting», 6(504) - 2023 June
- The structure of accounting theory. Part 2. «International Accounting», 6(504) - 2023 June
- Reliability of reporting information from the standpoint of Yaroslav Sokolov's Accounting Paradox Theory. «International Accounting», 3(501) - 2023 March
- Methodological effect of events on the identification of business operation items. «International Accounting», 9(495) - 2022 September
- Development of economic views in the field of remuneration and the modern approaches to its accounting. «International Accounting», 7(493) - 2022 July
- Wages and Remuneration in the accounting system: Historical background and current trends in determining the essence of the concepts. «International Accounting», 5(491) - 2022 May
- A methodology of accounting for derivative instruments: Challenges and solutions. «International Accounting», 5(491) - 2022 May
- Accounting: Areas for development in the digital economy. Part 2. «International Accounting», 3(489) - 2022 March
- New professional competencies in the context of digitalization: Research of specialists in the field of accounting, analysis and audit. «International Accounting», 3(489) - 2022 March
- Accounting: Areas for development in the digital economy. Part 1. «International Accounting», 2(488) - 2022 February
- Accountant competence building in the digital economy environment. «International Accounting», 2(488) - 2022 February
- Accounting: Development and transformation in the context of contemporary challenges. «International Accounting», 10(484) - 2021 October
- Deferred expenses: Theory and practice of accounting. «International Accounting», 9(483) - 2021 September
- Anomalies of the control principle as part of the consolidated financial reporting concept. «International Accounting», 1(475) - 2021 January
- Accounting regulations: History and contemporaneity. «International Accounting», 9(459) - 2019 September
Articles
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