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Home / Journals / Auditor / Rubric ACCOUNTING AND REPORTING

Articles of rubric " ACCOUNTING AND REPORTING " of journal " Auditor "

Methods of the Accounting the Expenses, Forming Prime Cost to Industrial Product
Integrated Reporting As a Basis for Socially Responsible Investing
Business Combination sand Goodwill
Revaluation of Fixed Asset and Its Accounting: Near-Term Outlook
Accounting (Financial) Misstatements: Cause and Effect
Ethics As a Component of the Islamic Accounting
Formation of management accounting on the basis of harmonization of the account, the analysis, budgeting and control
Method activation end date in the past. direction:re
Method activation end date in the past. direction:re
Alternative Approach to Accounting of Business Reputation of Organization
Features of arrangement of accounting and control in autonomous educational institutions in the conditions of reforming
Formation Process Model of Consolidated Financial Statements in Insurance Companies
Visual View of the Accounting Models on the Matrix Chart
Critical analysis and improvement of requirements IFRS to the list and order entry of articles statement of financial position
Ethical Aspects of Professional Activities Accountant
Information Content of Double Entry
Theoretical aspects of fair value application in accounting of debt financial statements
Features of consolidation of pension plans and pension funds within the group of entities in accordance with IFRS
Contract Commitments Accounting of Trade Organizations
Interrelations of Prerequisites of Preparation of Accounting Reports and Typical Distortions of Registration and Reporting Information
Some Questions of the Shaping to Information on Intangible Asset in Accounting the Commercial Organization
The Transparency As the Fundamental Principle of Financial Reporting
Environmental Obligations: New Requirements for the Presentation of Information in Corporate Reporting
Revisiting the Statutory Regulation of Accounting for Small Businesses
Balance Sheet and the Problem of Mathematization
Directions of corporate reporting transparency development in the effort of reputational risk management with company’s stakeholders
Information Concept of Accounting
On the Issue of Financial Development of Science
Psychological Aspects in Professional Activities of an Accountant
Accounting and Management Considerations of Production Expenses on Small Business Enterprises
The Formulas of Direct Calculation a Balance of Accounts
Realizing of Model Conception As an Instrument of Accounting Practice Development (part 1)
Provision of observance of the commercial secret in accounting
A typical chart of accounts under IFRS and RAS
Modeling As an Instrument of Accounting Practice Development
Basic approaches to auditing stocks in organizations agribusiness
Questions of the Regulation of the Accounting Not Portioned Profit
A visual representation of the twenty-four types of influence of business transactions on the balance A = L + E
Principles for the Formation of Corporate Integrated Reporting
Eleven types of business transactions impact on the balance of A = P
Non-financial information in the accounting (financial) of organizations
Accounting separation of income, expenses and assets used (on the example of telecom sector)
Some Novations in Accounting the Main Means by the Rules FSBU 6/2020 «Main Means»
Revenue and its reflection in the accounts in accordance with IFRS
Classification of Territory Reporting
Accounting Issues of New Relations of Construction Companies and Self-Regulatory Organizations in 2017
Problems of Development of Social Institution of Accounting at National Level
Accountant professional judgment as an instrument of accounting decision selection
New balance equations of IFRS accounting and RAS
Some Questions of Introduction of Federal Financial Accounting Standards in Russian Public Sector
Comparative Characteristics of Accounting of Labour Remuneration According to Russian and International Standards
Historical Prerequisites for the Formation of Accountant’s Professional Judgment
Account and Assessment of Commodity Stocks According to Russian and International Standards
Accounting the Detours from Normative Expenses on Production of the Product, Work, Services
Strategic Management Accounting Systems and Company Development Strategy
Quality in accounting and reporting
Behavioral, organizational and social aspects of management accounting
Standardization of Process Formation of Accounting Information
Procedure of Value Formation by Developer for Objects Finished by Construction on Terms of Share Participation
Efficiency and emergence in the organization of information systems of preparation of accounting (financial) statements
Modern Aspects of Accounting for Intangible Assets: Analysis of Key Risks
Electronic document. Accounting for and taxation
Theoretical and Applied Aspects in Establishment of Accounting System and Implementation of Accounting Process for Small Business Entities
Actual Problems of Recording in Accounting and Financial Reporting of Insurance Companies of the Amounts of Refunds of Insurance Premiums
Categorization and estimation biological asset in accounting and reporting
The basic model of accounting and reporting
Quality in accounting and reporting
Concept of preparation financial statements: concept consolidated financial statements and international concept of integrated reporting
Parallel tax accounting - just about the importance
Theoretical Foundations of Islamic and Russian Accounting: a Comparative Analysis
Small Businesses: Specifi cs of Activity and Normative-Legal Regulation of the Accounting and Reporting
Some Questions Quality to Information of the Accounting and Reporting
Assessment of the quality system accounting bookkeeping employee incentive
Integrated Reporting — a New Form of Consolidated Statement
Historical Aspects of Ancient Greek Ethics in Accounting
Practical recommendations on the organization of budgeting
The methodology of accounting and taxation import operations with neighboring countries
Organization and procedure of liquidation of the legal entity: an accounting aspect
Specificity of Accounting for Innovation Costs
Basics of Monitoring of the Effectiveness of Accounting Statutory Regulation
Tax Burden Decrease As Risk Factor for Distortion of Construction Organizations’ Accounting (Financial) Reports
Features of consolidation of pension plans and pension funds within the group of entities in accordance with IFRS
Behaviorism in Modern Accounting System
Regulation of Accounting in the Framework of the Eurasian Economic Union
Accounting of loans and borrowings
On the Definition of the Object, Subject and Subject of Accounting Knowledge
Accounting and reporting of imports from neighboring countries
Model contract accounting operations futures on the electricity market in the day ahead
Accounting for Investments in Human Capital
Reliability of Accounting Information: Overview of Assessment Criteria and Users’ Views
The Conceptual Basis of Integrated Reporting
To a question of financial statements Assertions
Features of the Accounting of Re-export Operations
Ability to Apply the Concept of Integrated Reporting to the Territory
Creating an organization: the legal and accounting aspects
Accounting Operations of Islamic Finance
Formation of information on production costs in accounting in accordance with FSB 5/2019 "Stocks"
On the Question of the Methodology of Accounting of State Aid
Approaches to Defining the Boundaries of Non-Financial Reporting
The Direction and Documentation of Inventories’ Write-off
Theoretical Aspect of the Confession in Accounting Commercial Organizations Main Means and Their Estimations
Financial Result: Transformation of the Concept
Checking Fixed Assets for Impairment: Problems and Solutions
The criteria of Materiality in accounting
About Topical Issues related to Correction of Mistakes in Accounting and Taxation Management
Contentious Issues in Accrued Depreciation and Their Reflection in the Reporting
Errors in Accounting (financial statements): Classification and correction
Management accounting in the context of the Federal Law «On Accounting»
Peculiarities of accounting and financial reports of small-scale enterprises
Formal Linguistic Models of Accounting Language
Current Regulations and Disclosure Issues of Information Related to Sustainable Development in the Companies Reports
International accounting practices of intellectual activity
Justice As the Principal Factor of Privacy in the Professional Activity of the Accountant
Institute of the consolidated financial statements in the Russian Federation
In the conceptual basis of accounting
To the Concept «Estimation» in Accounting
Features of application of erp-systems in management accounting
On Some Issues of Formation of Accounting (Financial) Statements
Formation of the Method to Adapt Islamic Accounting to Russian Accounting Standards
Improvement of the Methods of Disclosure of Financial Results in the Financial Statements of Construction Companies
Problems of Accounting Costs for Surring and Capital Repairs in Small Business Construction Organizations
Impact of Financial Accounting Standards on the Recognition of Intangible Assets in the Balance Sheets of Russian Companies
On the Specifi cs of the Organization of the Accounting of Small Business Enterprise
On the Accounting Policies of Small Enterprises in the Terms of Simplifi ed System of Accounting
Professional Judgment in Accounting and Financial Reporting
Organization of Payroll Accounting As a Stimulating Factor for Increasing the Success of the Company
Cash Flow Statement: Russian and International practice
Non-Financial Public Reporting in the Field of Sustainable Development As a Source of Information and an Object of Audit Services in the Digital Economy
Modern Information Technology in Development of the National Accounting
Undertaking to Inventories and Documentary Registration Her Result in Accounting
Impact of Insurance Industry Specifi cs on the Preparation of Consolidated Financial Statements
Specifics of Accounting for Hybrid Financial Instruments in the Consolidated Financial Statements of Energy Companies
Particularities to Organizations to Inventories Asset and Obligations in Subject of the Economy
Accounting of Decisions of Executive Bodies in the Pre-Bank Period
Digitalization and the New Possibilities of Accounting Education
Features of the Organization of Accounting in Non-Profi t Organizations in the Field of Physical Education and Sports
Cash Flow Statement in Russian and International Practice
Adjustment of the Accounting Policy of the Agricultural Holding for Reliable Tax Accounting
Application of the Balance Method to Property Rights to the Results of Intellectual Activity Identifi ed During Inventory
Cost Accounting in the Production of Commodity Output
Accounting for Currency Transactions in Case of Changes Terms of Foreign Trade Contracts
Normative Method of the Account of the Expenses on Production: Theoretical Aspect
Classifi cation Basis of Accounting
Particularities of Conduct of the Management Account on Small Enterprise
Transformation of the Revenue Recognition Model in Accounting
Inventory Asset and Obligations: General Requirements and Rules
Practical reflection in accounting of transactions taxed at the zero rate of value added tax: the impact of the introduction of separate accounting on the accounting statements of the organization
Normative-Legal Regulation of the Composition Spare to Commercial Organization and Its Consequences
The relevance and necessity of improving the document flow in the organizations of the commercial and public sector of the economy
Transformation of Corporate Reporting of Strategic and System-Forming Organizations of Russia in the Paradigm of Digital Profile (Part 2)
Ethical Issues of Artifi cial Intelligence in Accounting
Account Production: New Rules FSBU 5/2019 «Spares»
Methodological Aspects of Independent Assessment of Oil and Gas Companies’ Sustainability Reporting
Using a Risk-Based Approach in Preparation of Corporate Sustainability Reporting by Oil and Gas Companies
Management organization's reporting system
Bases of the Production Account Within the Framework of Concept of the Firm Development
Checking Deductions for Damage Caused in Construction Organizations
FSBU 5/2019 «Spares»: Shaping to Information on Expenses on Production of the Product, Work, Services
Fundamental Principles for Financial Disclosure
Transformation of Corporate Reporting of Strategic and System-Forming Organizations of Russia in the Paradigm of Their Digital Profile (Part 2)
Investment Disclosure As a Determining Factor in Economic Development
Specificity of the Professional Deformation of the Accountant’s Personality
Prospects for the Transformation of the Principles of the National Accounting System
Investments in Sustainable Development of the Territory As an Accounting Asset
Innovations in the System of Corporate Reporting Regulation at the International and National Level
FAS 6/2020 «Fixed Assets»: the Principle of Rationality in Determining the Materiality Criteria
Particularities of the Estimation and Accounting Unachieved Production
Particularities of the Accounting Spare on Enterprise of the Small Business
Reasons for the Weakening of the Scientific Component of Accounting Knowledge
Regulation of Accounting in the Framework of the Eurasian Economic Union
Non-financial environmental information in public statements of companies
METHODOLOGICAL ELEMENTS OF THE UNIFIED ACCOUNTING POLICY OF AGRICULTURAL HOLDING COMPANIES
Evolution of Accounting Practices for Regulating Estimated Values in Order to Integrate Financial and Non-Financial Reporting Indicators
Goodwill as an Accounting Object: Concept, Calculation Procedure and Disclosure Requirements
The Concept of an Integrated Platform of a Single Digital Data System of Strategic and System-Forming Organizations in the Form of a Digital Profile
Accounting Support FOF Investment Valuation of Public High-Growth Companies in Russia
The Role of Non-Financial Reporting in Economic Decision-Making
Important points of reporting of commercial organizations
Accounting Science and Bookkeeping: Conceptual Problems of the Present
ORGANIZATION OF MANAGEMENT ACCOUNTING IN AGRICULTURAL HOLDING COMPANIES
Evolution of Accounting Practices for Usage of Accounting Estimates As for Disclosure of Reporting Information on ESG Factors and Risks
Precautions for Preventing Ethical Conflicts in Professional Activity of Accountant
Disclosure of Individual Information When Presenting Items in the Financial Statements of a Commercial Organization
Accounting and Financial Reporting Development Strategy: Analysis of Key Areas in Focus of Information Transparency
Disclosure of Information on Business Continuity and Significant Uncertainties in Accounting (Financial) Statements
Some Questions to Transformations of the Accounting Intangible Asset
Principles of Thomas Jones’s Accounting
Concept of the Notion of «Reserves» and its Effects on Accounting Practice
Information on Own Capital in Accounting (Financial) to Reporting and Prospects of the Development
Normative and Legal Regulation of the Accounting in Provision of National Economic Safety
Sources of the Origin and Formation of Non-Financial Reporting
Ancient Greek Philosophy As a Source of Accounting Knowledge
Modern Aspects of Institutionalization of Accounting Science
Fixed Assets Accounting: Russian and International practice
Digital Corporate Reporting: Technologies for Checking, Processing and Forming Reporting Data
Social Accounting Control
The process of Improving of IFRS and Russian Accounting Practices
To the Question of Legal Regulation of the Accounting of Small Business Enterprises
On Legal Regulation of Accounting in Microenterprises: a Theoretical Aspect
The Role of Business Processes in the Formation of the Account- Analytical “Road Map” of Increasing the National Wealth
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