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

FORMATION OF THE METHOD TO ADAPT ISLAMIC ACCOUNTING TO RUSSIAN ACCOUNTING STANDARDS
RELIABILITY OF ACCOUNTING INFORMATION: OVERVIEW OF ASSESSMENT CRITERIA AND USERS’ VIEWS
ACCOUNT AND ASSESSMENT OF COMMODITY STOCKS ACCORDING TO RUSSIAN AND INTERNATIONAL STANDARDS
TAX BURDEN DECREASE AS RISK FACTOR FOR DISTORTION OF CONSTRUCTION ORGANIZATIONS’ ACCOUNTING (FINANCIAL) REPORTS
ABOUT TOPICAL ISSUES RELATED TO CORRECTION OF MISTAKES IN ACCOUNTING AND TAXATION MANAGEMENT
TO A QUESTION OF FINANCIAL STATEMENTS ASSERTIONS
PROCEDURE OF VALUE FORMATION BY DEVELOPER FOR OBJECTS FINISHED BY CONSTRUCTION ON TERMS OF SHARE PARTICIPATION
THE BASIC MODEL OF ACCOUNTING AND REPORTING
THE METHODOLOGY OF ACCOUNTING AND TAXATION IMPORT OPERATIONS WITH NEIGHBORING COUNTRIES
ELEVEN TYPES OF BUSINESS TRANSACTIONS IMPACT ON THE BALANCE OF A = P
ACCOUNTING AND REPORTING OF IMPORTS FROM NEIGHBORING COUNTRIES
FEATURES OF THE APPLICATION PBU 18/02 IN ORGANIZATIONS WITH SEPARATE SUBDIVISIONS APPLYING DIFFERENT RATES OF INCOME TAX
ASSESSMENT OF THE QUALITY SYSTEM ACCOUNTING BOOKKEEPING EMPLOYEE INCENTIVE
NEW BALANCE EQUATIONS OF IFRS ACCOUNTING AND RAS
MANAGEMENT ACCOUNTING IN THE CONTEXT OF THE FEDERAL LAW «ON ACCOUNTING»
QUALITY IN ACCOUNTING AND REPORTING
DIRECTIONS OF CORPORATE REPORTING TRANSPARENCY DEVELOPMENT IN THE EFFORT OF REPUTATIONAL RISK MANAGEMENT WITH COMPANY’S STAKEHOLDERS
QUALITY IN ACCOUNTING AND REPORTING
PROVISION OF OBSERVANCE OF THE COMMERCIAL SECRET IN ACCOUNTING
PRACTICAL RECOMMENDATIONS ON THE ORGANIZATION OF BUDGETING
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
FEATURES OF CONSOLIDATION OF PENSION PLANS AND PENSION FUNDS WITHIN THE GROUP OF ENTITIES IN ACCORDANCE WITH IFRS
CREATING AN ORGANIZATION: THE LEGAL AND ACCOUNTING ASPECTS
FEATURES OF APPLICATION OF ERP-SYSTEMS IN MANAGEMENT ACCOUNTING
NON-FINANCIAL INFORMATION IN THE ACCOUNTING (FINANCIAL) OF ORGANIZATIONS
ACCOUNTANT PROFESSIONAL JUDGMENT AS AN INSTRUMENT OF ACCOUNTING DECISION SELECTION
THE CRITERIA OF MATERIALITY IN ACCOUNTING
ERRORS IN ACCOUNTING (FINANCIAL STATEMENTS): CLASSIFICATION AND CORRECTION
INTERNATIONAL ACCOUNTING PRACTICES OF INTELLECTUAL ACTIVITY
IN THE CONCEPTUAL BASIS OF ACCOUNTING
CATEGORIZATION AND ESTIMATION BIOLOGICAL ASSET IN ACCOUNTING AND REPORTING
EFFICIENCY AND EMERGENCE IN THE ORGANIZATION OF INFORMATION SYSTEMS OF PREPARATION OF ACCOUNTING (FINANCIAL) STATEMENTS
ELECTRONIC DOCUMENT. ACCOUNTING FOR AND TAXATION
A TYPICAL CHART OF ACCOUNTS UNDER IFRS AND RAS
PARALLEL TAX ACCOUNTING - JUST ABOUT THE IMPORTANCE
CONCEPT OF PREPARATION FINANCIAL STATEMENTS: CONCEPT CONSOLIDATED FINANCIAL STATEMENTS AND INTERNATIONAL CONCEPT OF INTEGRATED REPORTING
CRITICAL ANALYSIS AND IMPROVEMENT OF REQUIREMENTS IFRS TO THE LIST AND ORDER ENTRY OF ARTICLES STATEMENT OF FINANCIAL POSITION
ACCOUNTING SEPARATION OF INCOME, EXPENSES AND ASSETS USED (ON THE EXAMPLE OF TELECOM SECTOR)
BASIC APPROACHES TO AUDITING STOCKS IN ORGANIZATIONS AGRIBUSINESS
ORGANIZATION AND PROCEDURE OF LIQUIDATION OF THE LEGAL ENTITY: AN ACCOUNTING ASPECT
FORMATION OF MANAGEMENT ACCOUNTING ON THE BASIS OF HARMONIZATION OF THE ACCOUNT, THE ANALYSIS, BUDGETING AND CONTROL
ACCOUNTING OF LOANS AND BORROWINGS
METHOD ACTIVATION END DATE IN THE PAST. DIRECTION:RE
BUSINESS COMBINATION SAND GOODWILL
BEHAVIORAL, ORGANIZATIONAL AND SOCIAL ASPECTS OF MANAGEMENT ACCOUNTING
REVENUE AND ITS REFLECTION IN THE ACCOUNTS IN ACCORDANCE WITH IFRS
MODEL CONTRACT ACCOUNTING OPERATIONS FUTURES ON THE ELECTRICITY MARKET IN THE DAY AHEAD
PECULIARITIES OF ACCOUNTING AND FINANCIAL REPORTS OF SMALL-SCALE ENTERPRISES
INTERRELATIONS OF PREREQUISITES OF PREPARATION OF ACCOUNTING REPORTS AND TYPICAL DISTORTIONS OF REGISTRATION AND REPORTING INFORMATION
ALTERNATIVE APPROACH TO ACCOUNTING OF BUSINESS REPUTATION OF ORGANIZATION
METHOD ACTIVATION END DATE IN THE PAST. DIRECTION:RE
PROBLEMS OF DEVELOPMENT OF SOCIAL INSTITUTION OF ACCOUNTING AT NATIONAL LEVEL
THE DIRECTION AND DOCUMENTATION OF INVENTORIES’ WRITE-OFF
FINANCIAL RESULT: TRANSFORMATION OF THE CONCEPT
ACCOUNTING (FINANCIAL) MISSTATEMENTS: CAUSE AND EFFECT
CONTENTIOUS ISSUES IN ACCRUED DEPRECIATION AND THEIR REFLECTION IN THE REPORTING
REVISITING THE STATUTORY REGULATION OF ACCOUNTING FOR SMALL BUSINESSES
FORMAL LINGUISTIC MODELS OF ACCOUNTING LANGUAGE
FORMATION PROCESS MODEL OF CONSOLIDATED FINANCIAL STATEMENTS IN INSURANCE COMPANIES
INSTITUTE OF THE CONSOLIDATED FINANCIAL STATEMENTS IN THE RUSSIAN FEDERATION
INFORMATION CONCEPT OF ACCOUNTING
STANDARDIZATION OF PROCESS FORMATION OF ACCOUNTING INFORMATION
IMPROVEMENT OF THE METHODS OF DISCLOSURE OF FINANCIAL RESULTS IN THE FINANCIAL STATEMENTS OF CONSTRUCTION COMPANIES
ON THE ISSUE OF FINANCIAL DEVELOPMENT OF SCIENCE
FEATURES OF ARRANGEMENT OF ACCOUNTING AND CONTROL IN AUTONOMOUS EDUCATIONAL INSTITUTIONS IN THE CONDITIONS OF REFORMING
THEORETICAL AND APPLIED ASPECTS IN ESTABLISHMENT OF ACCOUNTING SYSTEM AND IMPLEMENTATION OF ACCOUNTING PROCESS FOR SMALL BUSINESS ENTITIES
PSYCHOLOGICAL ASPECTS IN PROFESSIONAL ACTIVITIES OF AN ACCOUNTANT
VISUAL VIEW OF THE ACCOUNTING MODELS ON THE MATRIX CHART
REVALUATION OF FIXED ASSET AND ITS ACCOUNTING: NEAR-TERM OUTLOOK
ACTUAL PROBLEMS OF RECORDING IN ACCOUNTING AND FINANCIAL REPORTING OF INSURANCE COMPANIES OF THE AMOUNTS OF REFUNDS OF INSURANCE PREMIUMS
REALIZING OF MODEL CONCEPTION AS AN INSTRUMENT OF ACCOUNTING PRACTICE DEVELOPMENT (PART 1)
ETHICAL ASPECTS OF PROFESSIONAL ACTIVITIES ACCOUNTANT
THE FORMULAS OF DIRECT CALCULATION A BALANCE OF ACCOUNTS
ETHICS AS A COMPONENT OF THE ISLAMIC ACCOUNTING
SOME QUESTIONS QUALITY TO INFORMATION OF THE ACCOUNTING AND REPORTING
THEORETICAL FOUNDATIONS OF ISLAMIC AND RUSSIAN ACCOUNTING: A COMPARATIVE ANALYSIS
HISTORICAL ASPECTS OF ANCIENT GREEK ETHICS IN ACCOUNTING
INTEGRATED REPORTING — A NEW FORM OF CONSOLIDATED STATEMENT
INFORMATION CONTENT OF DOUBLE ENTRY
A VISUAL REPRESENTATION OF THE TWENTY-FOUR TYPES OF INFLUENCE OF BUSINESS TRANSACTIONS ON THE BALANCE A = L + E
MODELING AS AN INSTRUMENT OF ACCOUNTING PRACTICE DEVELOPMENT
BASICS OF MONITORING OF THE EFFECTIVENESS OF ACCOUNTING STATUTORY REGULATION
CONTRACT COMMITMENTS ACCOUNTING OF TRADE ORGANIZATIONS
QUESTIONS OF THE REGULATION OF THE ACCOUNTING NOT PORTIONED PROFIT
PRINCIPLES FOR THE FORMATION OF CORPORATE INTEGRATED REPORTING
REGULATION OF ACCOUNTING IN THE FRAMEWORK OF THE EURASIAN ECONOMIC UNION
THE CONCEPTUAL BASIS OF INTEGRATED REPORTING
ACCOUNTING ISSUES OF NEW RELATIONS OF CONSTRUCTION COMPANIES AND SELF-REGULATORY ORGANIZATIONS IN 2017
SOME QUESTIONS OF INTRODUCTION OF FEDERAL FINANCIAL ACCOUNTING STANDARDS IN RUSSIAN PUBLIC SECTOR
TO THE CONCEPT «ESTIMATION» IN ACCOUNTING
JUSTICE AS THE PRINCIPAL FACTOR OF PRIVACY IN THE PROFESSIONAL ACTIVITY OF THE ACCOUNTANT
SPECIFICITY OF ACCOUNTING FOR INNOVATION COSTS
ACCOUNTING OPERATIONS OF ISLAMIC FINANCE
FEATURES OF THE ACCOUNTING OF RE-EXPORT OPERATIONS
ON THE QUESTION OF THE METHODOLOGY OF ACCOUNTING OF STATE AID
THE TRANSPARENCY AS THE FUNDAMENTAL PRINCIPLE OF FINANCIAL REPORTING
COMPARATIVE CHARACTERISTICS OF ACCOUNTING OF LABOUR REMUNERATION ACCORDING TO RUSSIAN AND INTERNATIONAL STANDARDS
STRATEGIC MANAGEMENT ACCOUNTING SYSTEMS AND COMPANY DEVELOPMENT STRATEGY
ACCOUNTING FOR INVESTMENTS IN HUMAN CAPITAL
ACCOUNTING AND MANAGEMENT CONSIDERATIONS OF PRODUCTION EXPENSES ON SMALL BUSINESS ENTERPRISES
SMALL BUSINESSES: SPECIFI CS OF ACTIVITY AND NORMATIVE-LEGAL REGULATION OF THE ACCOUNTING AND REPORTING
ABILITY TO APPLY THE CONCEPT OF INTEGRATED REPORTING TO THE TERRITORY
INTEGRATED REPORTING AS A BASIS FOR SOCIALLY RESPONSIBLE INVESTING
THEORETICAL ASPECT OF THE CONFESSION IN ACCOUNTING COMMERCIAL ORGANIZATIONS MAIN MEANS AND THEIR ESTIMATIONS
SOME NOVATIONS IN ACCOUNTING THE MAIN MEANS BY THE RULES FSBU 6/2020 «MAIN MEANS»
HISTORICAL PREREQUISITES FOR THE FORMATION OF ACCOUNTANT’S PROFESSIONAL JUDGMENT
BALANCE SHEET AND THE PROBLEM OF MATHEMATIZATION
BEHAVIORISM IN MODERN ACCOUNTING SYSTEM
METHODS OF THE ACCOUNTING THE EXPENSES, FORMING PRIME COST TO INDUSTRIAL PRODUCT
SPECIFICITY OF THE PROFESSIONAL DEFORMATION OF THE ACCOUNTANT’S PERSONALITY
REGULATION OF ACCOUNTING IN THE FRAMEWORK OF THE EURASIAN ECONOMIC UNION
PRECAUTIONS FOR PREVENTING ETHICAL CONFLICTS IN PROFESSIONAL ACTIVITY OF ACCOUNTANT
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
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
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
ORGANIZATION OF PAYROLL ACCOUNTING AS A STIMULATING FACTOR FOR INCREASING THE SUCCESS OF THE COMPANY
CASH FLOW STATEMENT: RUSSIAN AND INTERNATIONAL PRACTICE
MODERN INFORMATION TECHNOLOGY IN DEVELOPMENT OF THE NATIONAL ACCOUNTING
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
IMPACT OF INSURANCE INDUSTRY SPECIFI CS ON THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS
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
CLASSIFI CATION BASIS OF ACCOUNTING
PARTICULARITIES OF CONDUCT OF THE MANAGEMENT ACCOUNT ON SMALL ENTERPRISE
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
ETHICAL ISSUES OF ARTIFI CIAL INTELLIGENCE IN ACCOUNTING
FSBU 5/2019 «SPARES»: SHAPING TO INFORMATION ON EXPENSES ON PRODUCTION OF THE PRODUCT, WORK, SERVICES
ACCOUNT PRODUCTION: NEW RULES FSBU 5/2019 «SPARES»
USING A RISK-BASED APPROACH IN PREPARATION OF CORPORATE SUSTAINABILITY REPORTING BY OIL AND GAS COMPANIES
MANAGEMENT ORGANIZATION'S REPORTING SYSTEM
CHECKING DEDUCTIONS FOR DAMAGE CAUSED IN CONSTRUCTION ORGANIZATIONS
ACCOUNTING OF RENTAL OPERATIONS IN THE NEW CONDITIONS
FUNDAMENTAL PRINCIPLES FOR FINANCIAL DISCLOSURE
PROSPECTS FOR THE TRANSFORMATION OF THE PRINCIPLES OF THE NATIONAL ACCOUNTING SYSTEM
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
ACCOUNTING SCIENCE AND BOOKKEEPING: CONCEPTUAL PROBLEMS OF THE PRESENT
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
IMPORTANT POINTS OF REPORTING OF COMMERCIAL ORGANIZATIONS
ORGANIZATION OF MANAGEMENT ACCOUNTING IN AGRICULTURAL HOLDING COMPANIES
IMPACT OF THE APPLICATION OF FAS 25/2018 «ACCOUNTING FOR LEASES» ON THE FINANCIAL PERFORMANCE OF THE LESSEE
EVOLUTION OF ACCOUNTING PRACTICES FOR USAGE OF ACCOUNTING ESTIMATES AS FOR DISCLOSURE OF REPORTING INFORMATION ON ESG FACTORS AND RISKS
DISCLOSURE OF INDIVIDUAL INFORMATION WHEN PRESENTING ITEMS IN THE FINANCIAL STATEMENTS OF A COMMERCIAL ORGANIZATION
THE ROLE OF NON-FINANCIAL REPORTING IN ECONOMIC DECISION-MAKING
NORMATIVE METHOD OF THE ACCOUNT OF THE EXPENSES ON PRODUCTION: THEORETICAL ASPECT
ON THE OUTSOURCING OF ACCOUNTING SERVICES
TO THE QUESTION ON CENTRALIZATION OF THE ACCOUNTING
SOME QUESTIONS OF THE ESTIMATION IN ACCOUNTING AND REPORTING
DIRECT-COSTING AS ONE OF MOST APPLICABLE METHODS OF MANAGEMENT ACCOUNTING OF COMPANIES
THE MEASUREMENT AND MANAGEMENT OF THE ACCOUNTING SYSTEM ENTROPY LEVEL
INFORMATION ON EXPENSES IN REPORTING BY SEGMENTS OF ORGANIZATIONS WITH SEASONAL ACTIVITIES
THE PROBLEM OF NON-INSURANCE ACCOUNTING PERIODS
THE VALUE OF THE ACCOUNTING PLAN IN THE ORGANIZATION OF MANAGEMENT ACCOUNTING
QUESTIONS OF STATUTORY REGULATION OF THE ACCOUNTING THE EXPENSES FOR MASTERING NATURAL RESOURCE
THE PROSPECT OF FORMING A SINGLE ACCOUNTING INFORMATION SPACE IN THE EMERGING DIGITAL ECONOMY
THE ROLE OF BUSINESS PROCESSES IN THE FORMATION OF THE ACCOUNT- ANALYTICAL “ROAD MAP” OF INCREASING THE NATIONAL WEALTH
PRESENTATION OF INTERESTS OF PARTICIPANTS IN LIMITED LIABILITY COMPANIES IN INDIVIDUAL AND CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS
ACCOUNTING OF OBLIGATIONS THAT ARE FORMED IN CONNECTION WITH THE EMPLOYEES’ RIGHT FOR PAID LEAVE
ACCOUNTING FOR ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES: ANALYSIS OF RECENT CHANGES
PARTNERSHIP WITH STAKEHOLDERS: BASE BUILDING ALGORITHM
SEGMENT REPORTING AS ONE OF THE AREAS OF CONVERGENCE OF FINANCIAL AND MANAGEMENT ACCOUNTING
PROCEDURE FOR RECORDING THE SALE OF THE FOUNDER’S SHARE IN THE AUTHORIZED CAPITAL OF THE ENTERPRISE
THE ACCOUNTING ERROR CORRECTION PROCESS
DIGITALIZATION AND ACCOUNTING
PRICING AND BUDGETING IN THE PRODUCTION OF COMMODITY OUTPUT. ADDED VALUE ACCOUNTING
FORMATION OF INDICATORS IN THE MANAGEMENT ACCOUNTING SYSTEM FOR ASSESSING THE SUSTAINABLE DEVELOPMENT OF COMPANIES (FOR EXAMPLE, THE AUTOMOTIVE INDUSTRY)
ABOUT ESTIMATION SPARE UNDER THEIR CONFESSION IN ACCOUNTING COMMERCIAL ORGANIZATION
DETERMINANTS OF FINANCIAL DISCLOSURE
STAKEHOLDER REQUIREMENTS FOR REPORTING INFORMATION AND DIGITAL TECHNOLOGIES
INVENTORY: YESTERDAY AND TODAY
FSBU 5/ «SPARES»: ACCOUNT OF THE LOSSES FROM MARRIAGE IN PRODUCTION
THE IMPACT OF THE PANDEMIC ON THE DIGITALIZATION OF ACCOUNTING PROCESS IN A SMALL BUSINESS ENTITY
RATIONALE FOR THE NEED TO TRANSFORM THE ACCOUNTING SYSTEM
ANALYSIS OF "GREEN" ECONOMY TRENDS USING SUSTAINABLE DEVELOPMENT REPORTS
METHODICAL ASPECT OF THE ACCOUNTING THE PRODUCTION EXPENSES
DEPRECIATION IS A CONTROVERSIAL ISSUE
INTEGRATION OF SUSTAINABLE DEVELOPMENT PRINCIPLES INTO THE CORPORATE STRATEGY OF STATE-OWNED COMPANIES: DEVELOPMENT OF AN EFF ECTIVE SYSTEM FOR DISCLOSING ESG FACTORS IN REPORTING
SOME QUESTIONS OF THE ACCOUNTING THE EXPENSES ON UNDERTAKING HEAVY REPAIR MAIN MEANS
JOINT STATIC AND DYNAMIC BALANCE SHEET
THE EVOLUTION OF EQUITY THEORIES IN INDIVIDUAL AND CONSOLIDATED FINANCIAL STATEMENTS
INSTITUTIONALIZATION OF ACCOUNTING: FACTORS OF INTERNALISM
PROBLEMS OF INCLUDING COMPENSATIONS OF SOME EXPENSES INTO THE CUSTOMS VALUE OF EXPORTED GOODS
ACCOUNTING AND ANALYTICAL MECHANISM FOR MANAGING ACCOUNTS RECEIVABLE IN CONSTRUCTION
MODERN APPROACHES TO SUSTAINABLE DEVELOPMENT REPORTS OF INDUSTRIAL COMPANIES
ACCOUNTING FOR FIXED ASSETS AND CAPITAL INVESTMENTS AS A KEY ISSUE IN THE AUDIT OF FINANCIAL STATEMENTS
PROBLEMS OF TRANSITION OF SMALL AND MEDIUM-SIZED COMPANIES TO NEW ACCOUNTING STANDARDS
CONCEPTUAL FOUNDATIONS OF ACCOUNTING AND CONTROL TOOLS FOR THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES
DIGITALIZATION OF ACCOUNTING AND CONTROL PROCESSES IN SMALL BUSINESS ORGANIZATIONS AS A FACTOR OF INCREASING THEIR INFORMATION TRANSPARENCY
Auditor
FORMATION OF THE METHOD TO ADAPT ISLAMIC ACCOUNTING TO RUSSIAN ACCOUNTING STANDARDS
Volume, issue
1 № 4 Published
Authors
Umarov Kh.
DOI
https://doi.org/10.12737/10926
Published
20.04.2015
Auditor
RELIABILITY OF ACCOUNTING INFORMATION: OVERVIEW OF ASSESSMENT CRITERIA AND USERS’ VIEWS
Volume, issue
1 № 6 Published
Authors
Rozhentcova Irina
DOI
https://doi.org/10.12737/10934
Published
18.06.2015
Auditor
ACCOUNT AND ASSESSMENT OF COMMODITY STOCKS ACCORDING TO RUSSIAN AND INTERNATIONAL STANDARDS
Volume, issue
1 № 5 Published
Authors
Dyatlova O.
DOI
https://doi.org/10.12737/11349
Published
18.05.2015
Auditor
TAX BURDEN DECREASE AS RISK FACTOR FOR DISTORTION OF CONSTRUCTION ORGANIZATIONS’ ACCOUNTING (FINANCIAL) REPORTS
Volume, issue
1 № 5 Published
Authors
Guskov Sergei , Mikheev M.
DOI
https://doi.org/10.12737/11350
Published
18.05.2015
Auditor
ABOUT TOPICAL ISSUES RELATED TO CORRECTION OF MISTAKES IN ACCOUNTING AND TAXATION MANAGEMENT
Volume, issue
1 № 5 Published
Authors
Turishcheva Tatyana Borisovna
DOI
https://doi.org/10.12737/11351
Published
18.05.2015
Auditor
TO A QUESTION OF FINANCIAL STATEMENTS ASSERTIONS
Volume, issue
1 № 8 Published
Authors
Keldina Lyubov , Makarova Larisa
DOI
https://doi.org/10.12737/11645
Published
17.08.2015
Auditor
PROCEDURE OF VALUE FORMATION BY DEVELOPER FOR OBJECTS FINISHED BY CONSTRUCTION ON TERMS OF SHARE PARTICIPATION
Volume, issue
1 № 7 Published
Authors
Shabanov A.
DOI
https://doi.org/10.12737/12156
Published
17.07.2015
Auditor
THE BASIC MODEL OF ACCOUNTING AND REPORTING
Volume, issue
№ 6 Published
Authors
Umarov Kh.
DOI
https://doi.org/10.12737/12610
Published
17.06.2013
Auditor
THE METHODOLOGY OF ACCOUNTING AND TAXATION IMPORT OPERATIONS WITH NEIGHBORING COUNTRIES
Volume, issue
№ 7 Published
Authors
Smirnova Yu.
DOI
https://doi.org/10.12737/12625
Published
17.07.2013
Auditor
ELEVEN TYPES OF BUSINESS TRANSACTIONS IMPACT ON THE BALANCE OF A = P
Volume, issue
№ 14 Published
Authors
Cherkay A.
DOI
https://doi.org/10.12737/12639
Published
25.02.2014
Auditor
ACCOUNTING AND REPORTING OF IMPORTS FROM NEIGHBORING COUNTRIES
Volume, issue
№ 8 Published
Authors
Smirnova Yu.
DOI
https://doi.org/10.12737/12641
Published
17.08.2013
Auditor
FEATURES OF THE APPLICATION PBU 18/02 IN ORGANIZATIONS WITH SEPARATE SUBDIVISIONS APPLYING DIFFERENT RATES OF INCOME TAX
Volume, issue
№ 8 Published
Authors
Kochinev Yuriy , Neelova N.
DOI
https://doi.org/10.12737/12643
Published
17.08.2013
Auditor
ASSESSMENT OF THE QUALITY SYSTEM ACCOUNTING BOOKKEEPING EMPLOYEE INCENTIVE
Volume, issue
№ 15 Published
Authors
Eremeeva O.
DOI
https://doi.org/10.12737/12659
Published
25.03.2014
Auditor
NEW BALANCE EQUATIONS OF IFRS ACCOUNTING AND RAS
Volume, issue
№ 11 Published
Authors
Cherkay A.
DOI
https://doi.org/10.12737/12700
Published
17.11.2013
Auditor
MANAGEMENT ACCOUNTING IN THE CONTEXT OF THE FEDERAL LAW «ON ACCOUNTING»
Volume, issue
№ 11 Published
Authors
Voronova E.
DOI
https://doi.org/10.12737/12701
Published
17.11.2013
Auditor
QUALITY IN ACCOUNTING AND REPORTING
Volume, issue
№ 17 Published
Authors
Bychkova Svetlana , Itygilova E.
DOI
https://doi.org/10.12737/12711
Published
25.05.2014
Auditor
DIRECTIONS OF CORPORATE REPORTING TRANSPARENCY DEVELOPMENT IN THE EFFORT OF REPUTATIONAL RISK MANAGEMENT WITH COMPANY’S STAKEHOLDERS
Volume, issue
№ 19 Published
Authors
Iznova T.
DOI
https://doi.org/10.12737/12734
Published
23.07.2014
Auditor
QUALITY IN ACCOUNTING AND REPORTING
Volume, issue
№ 18 Published
Authors
Bychkova Svetlana , Itygilova E.
DOI
https://doi.org/10.12737/12742
Published
25.06.2014
Auditor
PROVISION OF OBSERVANCE OF THE COMMERCIAL SECRET IN ACCOUNTING
Volume, issue
№ 20 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/12755
Published
25.08.2014
Auditor
PRACTICAL RECOMMENDATIONS ON THE ORGANIZATION OF BUDGETING
Volume, issue
№ 20 Published
Authors
Kharakoz Yu.
DOI
https://doi.org/10.12737/12756
Published
25.08.2014
Auditor
THEORETICAL ASPECTS OF FAIR VALUE APPLICATION IN ACCOUNTING OF DEBT FINANCIAL STATEMENTS
Volume, issue
№ 20 Published
Authors
Odegova N.
DOI
https://doi.org/10.12737/12757
Published
25.08.2014
Auditor
FEATURES OF CONSOLIDATION OF PENSION PLANS AND PENSION FUNDS WITHIN THE GROUP OF ENTITIES IN ACCORDANCE WITH IFRS
Volume, issue
1 № 3 Published
Authors
Evseev E. , Anokhova Elena
DOI
https://doi.org/10.12737/12765
Published
25.03.2015
Auditor
FEATURES OF CONSOLIDATION OF PENSION PLANS AND PENSION FUNDS WITHIN THE GROUP OF ENTITIES IN ACCORDANCE WITH IFRS
Volume, issue
1 № 3 Published
Authors
Neelova N.
DOI
https://doi.org/10.12737/12766
Published
25.03.2015
Auditor
CREATING AN ORGANIZATION: THE LEGAL AND ACCOUNTING ASPECTS
Volume, issue
1 № 3 Published
Authors
Polenova S. , Zelinskaya Ya.
DOI
https://doi.org/10.12737/12768
Published
25.03.2015
Auditor
FEATURES OF APPLICATION OF ERP-SYSTEMS IN MANAGEMENT ACCOUNTING
Volume, issue
1 № 3 Published
Authors
Kharakoz Yu.
DOI
https://doi.org/10.12737/12769
Published
25.03.2015
Auditor
NON-FINANCIAL INFORMATION IN THE ACCOUNTING (FINANCIAL) OF ORGANIZATIONS
Volume, issue
1 № 3 Published
Authors
Sitnikova V.
DOI
https://doi.org/10.12737/12770
Published
25.03.2015
Auditor
ACCOUNTANT PROFESSIONAL JUDGMENT AS AN INSTRUMENT OF ACCOUNTING DECISION SELECTION
Volume, issue
1 № 1 Published
Authors
Ustinova Yana Igorevna
DOI
https://doi.org/10.12737/12791
Published
25.02.2015
Auditor
THE CRITERIA OF MATERIALITY IN ACCOUNTING
Volume, issue
1 № 1 Published
Authors
Sitnikova V.
DOI
https://doi.org/10.12737/12798
Published
25.02.2015
Auditor
ERRORS IN ACCOUNTING (FINANCIAL STATEMENTS): CLASSIFICATION AND CORRECTION
Volume, issue
1 № 1 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/12799
Published
25.02.2015
Auditor
INTERNATIONAL ACCOUNTING PRACTICES OF INTELLECTUAL ACTIVITY
Volume, issue
1 № 1 Published
Authors
Dmitrieva I. , Kharakoz Yu.
DOI
https://doi.org/10.12737/12800
Published
25.02.2015
Auditor
IN THE CONCEPTUAL BASIS OF ACCOUNTING
Volume, issue
№ 21 Published
Authors
DOI
https://doi.org/10.12737/12806
Published
25.09.2014
Auditor
CATEGORIZATION AND ESTIMATION BIOLOGICAL ASSET IN ACCOUNTING AND REPORTING
Volume, issue
№ 21 Published
Authors
Polenova S. , Grigoreva K.
DOI
https://doi.org/10.12737/12808
Published
25.09.2014
Auditor
EFFICIENCY AND EMERGENCE IN THE ORGANIZATION OF INFORMATION SYSTEMS OF PREPARATION OF ACCOUNTING (FINANCIAL) STATEMENTS
Volume, issue
№ 21 Published
Authors
Sungatullina R. N.
DOI
https://doi.org/10.12737/12809
Published
25.09.2014
Auditor
ELECTRONIC DOCUMENT. ACCOUNTING FOR AND TAXATION
Volume, issue
№ 21 Published
Authors
Parasotskaya N.
DOI
https://doi.org/10.12737/12810
Published
25.09.2014
Auditor
A TYPICAL CHART OF ACCOUNTS UNDER IFRS AND RAS
Volume, issue
№ 21 Published
Authors
Cherkay A.
DOI
https://doi.org/10.12737/12811
Published
25.09.2014
Auditor
PARALLEL TAX ACCOUNTING - JUST ABOUT THE IMPORTANCE
Volume, issue
№ 21 Published
Authors
Doroshenko T.
DOI
https://doi.org/10.12737/12815
Published
25.09.2014
Auditor
CONCEPT OF PREPARATION FINANCIAL STATEMENTS: CONCEPT CONSOLIDATED FINANCIAL STATEMENTS AND INTERNATIONAL CONCEPT OF INTEGRATED REPORTING
Volume, issue
№ 22 Published
Authors
DOI
https://doi.org/10.12737/12828
Published
25.10.2014
Auditor
CRITICAL ANALYSIS AND IMPROVEMENT OF REQUIREMENTS IFRS TO THE LIST AND ORDER ENTRY OF ARTICLES STATEMENT OF FINANCIAL POSITION
Volume, issue
№ 22 Published
Authors
Cherkay A.
DOI
https://doi.org/10.12737/12829
Published
25.10.2014
Auditor
ACCOUNTING SEPARATION OF INCOME, EXPENSES AND ASSETS USED (ON THE EXAMPLE OF TELECOM SECTOR)
Volume, issue
№ 22 Published
Authors
Novozhilova E.
DOI
https://doi.org/10.12737/12830
Published
25.10.2014
Auditor
BASIC APPROACHES TO AUDITING STOCKS IN ORGANIZATIONS AGRIBUSINESS
Volume, issue
№ 23 Published
Authors
Fazulyanova Zulfiya
DOI
https://doi.org/10.12737/12831
Published
25.11.2014
Auditor
ORGANIZATION AND PROCEDURE OF LIQUIDATION OF THE LEGAL ENTITY: AN ACCOUNTING ASPECT
Volume, issue
№ 22 Published
Authors
Mislavskaya N. , Polenova S.
DOI
https://doi.org/10.12737/12832
Published
25.10.2014
Auditor
FORMATION OF MANAGEMENT ACCOUNTING ON THE BASIS OF HARMONIZATION OF THE ACCOUNT, THE ANALYSIS, BUDGETING AND CONTROL
Volume, issue
№ 23 Published
Authors
Vakhrusheva O.
DOI
https://doi.org/10.12737/12833
Published
25.11.2014
Auditor
ACCOUNTING OF LOANS AND BORROWINGS
Volume, issue
№ 22 Published
Authors
Parasotskaya N.
DOI
https://doi.org/10.12737/12834
Published
25.10.2014
Auditor
METHOD ACTIVATION END DATE IN THE PAST. DIRECTION:RE
Volume, issue
№ 23 Published
Authors
Parasotskaya N.
DOI
https://doi.org/10.12737/12835
Published
25.11.2014
Auditor
BUSINESS COMBINATION SAND GOODWILL
Volume, issue
№ 24 Published
Authors
DOI
https://doi.org/10.12737/12845
Published
25.12.2014
Auditor
BEHAVIORAL, ORGANIZATIONAL AND SOCIAL ASPECTS OF MANAGEMENT ACCOUNTING
Volume, issue
№ 24 Published
Authors
Dushko K.
DOI
https://doi.org/10.12737/12846
Published
25.12.2014
Auditor
REVENUE AND ITS REFLECTION IN THE ACCOUNTS IN ACCORDANCE WITH IFRS
Volume, issue
№ 24 Published
Authors
Dmitrieva I.
DOI
https://doi.org/10.12737/12847
Published
25.12.2014
Auditor
MODEL CONTRACT ACCOUNTING OPERATIONS FUTURES ON THE ELECTRICITY MARKET IN THE DAY AHEAD
Volume, issue
№ 24 Published
Authors
Furtseva S.
DOI
https://doi.org/10.12737/12848
Published
25.12.2014
Auditor
PECULIARITIES OF ACCOUNTING AND FINANCIAL REPORTS OF SMALL-SCALE ENTERPRISES
Volume, issue
1 № 9 Published
Authors
Semenova Nataliya
DOI
https://doi.org/10.12737/13230
Published
17.09.2015
Auditor
INTERRELATIONS OF PREREQUISITES OF PREPARATION OF ACCOUNTING REPORTS AND TYPICAL DISTORTIONS OF REGISTRATION AND REPORTING INFORMATION
Volume, issue
2 № 1 Published
Authors
Mamushkina Natalya
DOI
https://doi.org/10.12737/13690
Published
11.01.2016
Auditor
ALTERNATIVE APPROACH TO ACCOUNTING OF BUSINESS REPUTATION OF ORGANIZATION
Volume, issue
1 № 10 Published
Authors
Klimashina Yuliya Sergeevna
DOI
https://doi.org/10.12737/14189
Published
17.10.2015
Auditor
METHOD ACTIVATION END DATE IN THE PAST. DIRECTION:RE
Volume, issue
1 № 11 Published
Authors
Bulyga R.
DOI
https://doi.org/10.12737/15942
Published
17.11.2015
Auditor
PROBLEMS OF DEVELOPMENT OF SOCIAL INSTITUTION OF ACCOUNTING AT NATIONAL LEVEL
Volume, issue
1 № 11 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/15943
Published
17.11.2015
Auditor
THE DIRECTION AND DOCUMENTATION OF INVENTORIES’ WRITE-OFF
Volume, issue
1 № 11 Published
Authors
Korshunova A.
DOI
https://doi.org/10.12737/15944
Published
17.11.2015
Auditor
FINANCIAL RESULT: TRANSFORMATION OF THE CONCEPT
Volume, issue
1 № 11 Published
Authors
Gadzhieva P.
DOI
https://doi.org/10.12737/15945
Published
17.11.2015
Auditor
ACCOUNTING (FINANCIAL) MISSTATEMENTS: CAUSE AND EFFECT
Volume, issue
1 № 12 Published
Authors
Mikheev M.
DOI
https://doi.org/10.12737/16752
Published
12.12.2015
Auditor
CONTENTIOUS ISSUES IN ACCRUED DEPRECIATION AND THEIR REFLECTION IN THE REPORTING
Volume, issue
2 № 1 Published
Authors
Parasotskaya N.
DOI
https://doi.org/10.12737/17579
Published
11.01.2016
Auditor
REVISITING THE STATUTORY REGULATION OF ACCOUNTING FOR SMALL BUSINESSES
Volume, issue
2 № 2 Published
Authors
Terekhova E.
DOI
https://doi.org/10.12737/17950
Published
11.02.2016
Auditor
FORMAL LINGUISTIC MODELS OF ACCOUNTING LANGUAGE
Volume, issue
2 № 3 Published
Authors
Cherkay A.
DOI
https://doi.org/10.12737/17951
Published
11.03.2016
Auditor
FORMATION PROCESS MODEL OF CONSOLIDATED FINANCIAL STATEMENTS IN INSURANCE COMPANIES
Volume, issue
2 № 2 Published
Authors
Palgueva T.
DOI
https://doi.org/10.12737/17952
Published
11.02.2016
Auditor
INSTITUTE OF THE CONSOLIDATED FINANCIAL STATEMENTS IN THE RUSSIAN FEDERATION
Volume, issue
2 № 5 Published
Authors
Neelova Natalia
DOI
https://doi.org/10.12737/18013
Published
25.05.2016
Auditor
INFORMATION CONCEPT OF ACCOUNTING
Volume, issue
2 № 7 Published
Authors
Kovalev Aleksey
DOI
https://doi.org/10.12737/19293
Published
25.07.2016
Auditor
STANDARDIZATION OF PROCESS FORMATION OF ACCOUNTING INFORMATION
Volume, issue
2 № 7 Published
Authors
Korabelnikova Lyudmila
DOI
https://doi.org/10.12737/19443
Published
25.07.2016
Auditor
IMPROVEMENT OF THE METHODS OF DISCLOSURE OF FINANCIAL RESULTS IN THE FINANCIAL STATEMENTS OF CONSTRUCTION COMPANIES
Volume, issue
2 № 5 Published
Authors
Gadzhieva P.
DOI
https://doi.org/10.12737/19781
Published
25.05.2016
Auditor
ON THE ISSUE OF FINANCIAL DEVELOPMENT OF SCIENCE
Volume, issue
2 № 5 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/19782
Published
25.05.2016
Auditor
FEATURES OF ARRANGEMENT OF ACCOUNTING AND CONTROL IN AUTONOMOUS EDUCATIONAL INSTITUTIONS IN THE CONDITIONS OF REFORMING
Volume, issue
2 № 6 Published
Authors
Turishcheva Tatyana Borisovna
DOI
https://doi.org/10.12737/20316
Published
27.06.2016
Auditor
THEORETICAL AND APPLIED ASPECTS IN ESTABLISHMENT OF ACCOUNTING SYSTEM AND IMPLEMENTATION OF ACCOUNTING PROCESS FOR SMALL BUSINESS ENTITIES
Volume, issue
2 № 6 Published
Authors
Voronina Larisa
DOI
https://doi.org/10.12737/20317
Published
27.06.2016
Auditor
PSYCHOLOGICAL ASPECTS IN PROFESSIONAL ACTIVITIES OF AN ACCOUNTANT
Volume, issue
2 № 6 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/20318
Published
27.06.2016
Auditor
VISUAL VIEW OF THE ACCOUNTING MODELS ON THE MATRIX CHART
Volume, issue
2 № 6 Published
Authors
Cherkay A.
DOI
https://doi.org/10.12737/20319
Published
27.06.2016
Auditor
REVALUATION OF FIXED ASSET AND ITS ACCOUNTING: NEAR-TERM OUTLOOK
Volume, issue
2 № 9 Published
Authors
Popov Alexey Yur'evich
DOI
https://doi.org/10.12737/20518
Published
25.09.2016
Auditor
ACTUAL PROBLEMS OF RECORDING IN ACCOUNTING AND FINANCIAL REPORTING OF INSURANCE COMPANIES OF THE AMOUNTS OF REFUNDS OF INSURANCE PREMIUMS
Volume, issue
2 № 7 Published
Authors
Palgueva T.
DOI
https://doi.org/10.12737/20655
Published
25.07.2016
Auditor
REALIZING OF MODEL CONCEPTION AS AN INSTRUMENT OF ACCOUNTING PRACTICE DEVELOPMENT (PART 1)
Volume, issue
2 № 10 Published
Authors
Ustinova Yana Igorevna
DOI
https://doi.org/10.12737/20956
Published
25.10.2016
Auditor
ETHICAL ASPECTS OF PROFESSIONAL ACTIVITIES ACCOUNTANT
Volume, issue
2 № 8 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/21059
Published
25.08.2016
Auditor
THE FORMULAS OF DIRECT CALCULATION A BALANCE OF ACCOUNTS
Volume, issue
2 № 8 Published
Authors
Cherkay A.
DOI
https://doi.org/10.12737/21060
Published
25.08.2016
Auditor
ETHICS AS A COMPONENT OF THE ISLAMIC ACCOUNTING
Volume, issue
2 № 8 Published
Authors
Voronova E.
DOI
https://doi.org/10.12737/21061
Published
25.08.2016
Auditor
SOME QUESTIONS QUALITY TO INFORMATION OF THE ACCOUNTING AND REPORTING
Volume, issue
2 № 9 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/21468
Published
25.09.2016
Auditor
THEORETICAL FOUNDATIONS OF ISLAMIC AND RUSSIAN ACCOUNTING: A COMPARATIVE ANALYSIS
Volume, issue
2 № 9 Published
Authors
Voronova E.
DOI
https://doi.org/10.12737/21469
Published
25.09.2016
Auditor
HISTORICAL ASPECTS OF ANCIENT GREEK ETHICS IN ACCOUNTING
Volume, issue
2 № 10 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/22270
Published
25.10.2016
Auditor
INTEGRATED REPORTING — A NEW FORM OF CONSOLIDATED STATEMENT
Volume, issue
2 № 10 Published
Authors
Chkhutiashvili Lela
DOI
https://doi.org/10.12737/22271
Published
25.10.2016
Auditor
INFORMATION CONTENT OF DOUBLE ENTRY
Volume, issue
2 № 10 Published
Authors
Kovalev Aleksey
DOI
https://doi.org/10.12737/22272
Published
25.10.2016
Auditor
A VISUAL REPRESENTATION OF THE TWENTY-FOUR TYPES OF INFLUENCE OF BUSINESS TRANSACTIONS ON THE BALANCE A = L + E
Volume, issue
2 № 10 Published
Authors
Cherkay A.
DOI
https://doi.org/10.12737/22273
Published
25.10.2016
Auditor
MODELING AS AN INSTRUMENT OF ACCOUNTING PRACTICE DEVELOPMENT
Volume, issue
2 № 11 Published
Authors
Ustinova Yana Igorevna
DOI
https://doi.org/10.12737/22835
Published
25.11.2016
Auditor
BASICS OF MONITORING OF THE EFFECTIVENESS OF ACCOUNTING STATUTORY REGULATION
Volume, issue
3 № 1 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/24334
Published
25.01.2017
Auditor
CONTRACT COMMITMENTS ACCOUNTING OF TRADE ORGANIZATIONS
Volume, issue
3 № 2 Published
Authors
Fedorenko Ilya , Devyaeva K.
DOI
https://doi.org/10.12737/24735
Published
21.02.2017
Auditor
QUESTIONS OF THE REGULATION OF THE ACCOUNTING NOT PORTIONED PROFIT
Volume, issue
4 № 3 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_5aafc9217929d0.43275030
Published
04.04.2018
Auditor
PRINCIPLES FOR THE FORMATION OF CORPORATE INTEGRATED REPORTING
Volume, issue
4 № 3 Published
Authors
Bochkareva N. , Kozhukhov V.
DOI
https://doi.org/10.12737/article_5aafcaa5b2ee05.89382674
Published
04.04.2018
Auditor
REGULATION OF ACCOUNTING IN THE FRAMEWORK OF THE EURASIAN ECONOMIC UNION
Volume, issue
3 № 6 Published
Authors
Gordova M.
DOI
https://doi.org/10.12737/article_59423d211c9c14.46016537
Published
04.07.2017
Auditor
THE CONCEPTUAL BASIS OF INTEGRATED REPORTING
Volume, issue
3 № 8 Published
Authors
Plotnikov V. , Azrakuliev Z.
DOI
https://doi.org/10.12737/article_596c623ae7c0a3.40508426
Published
28.08.2017
Auditor
ACCOUNTING ISSUES OF NEW RELATIONS OF CONSTRUCTION COMPANIES AND SELF-REGULATORY ORGANIZATIONS IN 2017
Volume, issue
3 № 8 Published
Authors
Tatarov Konstantin
DOI
https://doi.org/10.12737/article_599bf65e2f0537.25766756
Published
28.08.2017
Auditor
SOME QUESTIONS OF INTRODUCTION OF FEDERAL FINANCIAL ACCOUNTING STANDARDS IN RUSSIAN PUBLIC SECTOR
Volume, issue
3 № 9 Published
Authors
Mar'yasin Anton Markovich
DOI
https://doi.org/10.12737/article_59bf8a61843ee5.16805107
Published
04.10.2017
Auditor
TO THE CONCEPT «ESTIMATION» IN ACCOUNTING
Volume, issue
3 № 9 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_59bf8ba8761a68.13638034
Published
04.10.2017
Auditor
JUSTICE AS THE PRINCIPAL FACTOR OF PRIVACY IN THE PROFESSIONAL ACTIVITY OF THE ACCOUNTANT
Volume, issue
3 № 9 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/article_59bf8c6b272d62.76644486
Published
04.10.2017
Auditor
SPECIFICITY OF ACCOUNTING FOR INNOVATION COSTS
Volume, issue
3 № 12 Published
Authors
Ivakina I. , Fedorova I.
DOI
https://doi.org/10.12737/article_5a323c20b189b4.93630780
Published
26.12.2017
Auditor
ACCOUNTING OPERATIONS OF ISLAMIC FINANCE
Volume, issue
3 № 12 Published
Authors
Tatarov Konstantin
DOI
https://doi.org/10.12737/article_5a323c2ce16a17.33836845
Published
26.12.2017
Auditor
FEATURES OF THE ACCOUNTING OF RE-EXPORT OPERATIONS
Volume, issue
4 № 1 Published
Authors
Eremeeva S.
DOI
https://doi.org/10.12737/article_5a6717c8caf416.08094880
Published
01.02.2018
Auditor
ON THE QUESTION OF THE METHODOLOGY OF ACCOUNTING OF STATE AID
Volume, issue
4 № 1 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/article_5a6718eb39eed0.49916666
Published
01.02.2018
Auditor
THE TRANSPARENCY AS THE FUNDAMENTAL PRINCIPLE OF FINANCIAL REPORTING
Volume, issue
4 № 3 Published
Authors
Alyshova K.
DOI
https://doi.org/10.12737/article_5a8d682d82a0f5.60715111
Published
04.04.2018
Auditor
COMPARATIVE CHARACTERISTICS OF ACCOUNTING OF LABOUR REMUNERATION ACCORDING TO RUSSIAN AND INTERNATIONAL STANDARDS
Volume, issue
4 № 7 Published
Authors
Korchagina L.
DOI
https://doi.org/10.12737/article_5b504bb10ac9c6.15754752
Published
31.07.2018
Auditor
STRATEGIC MANAGEMENT ACCOUNTING SYSTEMS AND COMPANY DEVELOPMENT STRATEGY
Volume, issue
5 № 1 Published
Authors
Voronova E.
DOI
https://doi.org/10.12737/article_5c457af838ed94.30902304
Published
31.01.2019
Auditor
ACCOUNTING FOR INVESTMENTS IN HUMAN CAPITAL
Volume, issue
5 № 1 Published
Authors
Parasotskaya N. , Guskov Sergei
DOI
https://doi.org/10.12737/article_5c457f4e64cad1.24274990
Published
31.01.2019
Auditor
ACCOUNTING AND MANAGEMENT CONSIDERATIONS OF PRODUCTION EXPENSES ON SMALL BUSINESS ENTERPRISES
Volume, issue
5 № 7 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_5d39821b101b72.76626296
Published
07.08.2019
Auditor
SMALL BUSINESSES: SPECIFI CS OF ACTIVITY AND NORMATIVE-LEGAL REGULATION OF THE ACCOUNTING AND REPORTING
Volume, issue
6 № 8 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2020-41-45
Published
07.09.2020
Auditor
ABILITY TO APPLY THE CONCEPT OF INTEGRATED REPORTING TO THE TERRITORY
Volume, issue
9 № 2 Published
Authors
Eremeeva Ol'ga
DOI
https://doi.org/10.12737/1998-0701-2023-9-2-9-14
Published
28.02.2023
Auditor
INTEGRATED REPORTING AS A BASIS FOR SOCIALLY RESPONSIBLE INVESTING
Volume, issue
9 № 4 Published
Authors
Voronova E. , Puchkova S. I.
DOI
https://doi.org/10.12737/1998-0701-2023-9-4-18-24
Published
25.04.2023
Auditor
THEORETICAL ASPECT OF THE CONFESSION IN ACCOUNTING COMMERCIAL ORGANIZATIONS MAIN MEANS AND THEIR ESTIMATIONS
Volume, issue
9 № 4 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2023-9-4-25-30
Published
25.04.2023
Auditor
SOME NOVATIONS IN ACCOUNTING THE MAIN MEANS BY THE RULES FSBU 6/2020 «MAIN MEANS»
Volume, issue
9 № 7 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2023-9-7-37-41
Published
26.07.2023
Auditor
HISTORICAL PREREQUISITES FOR THE FORMATION OF ACCOUNTANT’S PROFESSIONAL JUDGMENT
Volume, issue
9 № 7 Published
Authors
Undov A. A.
DOI
https://doi.org/10.12737/1998-0701-2023-9-7-42-50
Published
26.07.2023
Auditor
BALANCE SHEET AND THE PROBLEM OF MATHEMATIZATION
Volume, issue
9 № 10 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/1998-0701-2023-9-10-40-44
Published
25.10.2023
Auditor
BEHAVIORISM IN MODERN ACCOUNTING SYSTEM
Volume, issue
9 № 12 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/1998-0701-2024-9-12-23-27
Published
29.12.2023
Auditor
METHODS OF THE ACCOUNTING THE EXPENSES, FORMING PRIME COST TO INDUSTRIAL PRODUCT
Volume, issue
10 № 1 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2024-10-1-37-42
Published
25.01.2024
Auditor
SPECIFICITY OF THE PROFESSIONAL DEFORMATION OF THE ACCOUNTANT’S PERSONALITY
Volume, issue
3 № 4 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/article_58f0734b80caf0.94407204
Published
28.04.2017
Auditor
REGULATION OF ACCOUNTING IN THE FRAMEWORK OF THE EURASIAN ECONOMIC UNION
Volume, issue
3 № 7 Published
Authors
Gordova M.
DOI
https://doi.org/10.12737/article_596c61b6d1ae98.79985668
Published
28.07.2017
Auditor
PRECAUTIONS FOR PREVENTING ETHICAL CONFLICTS IN PROFESSIONAL ACTIVITY OF ACCOUNTANT
Volume, issue
3 № 10 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/article_59e5aeadd914a0.03095412
Published
02.11.2017
Auditor
PRINCIPLES OF THOMAS JONES’S ACCOUNTING
Volume, issue
3 № 11 Published
Authors
Kolchugin S.
DOI
https://doi.org/10.12737/article_5a17c69866e556.29293937
Published
07.12.2017
Auditor
CONCEPT OF THE NOTION OF «RESERVES» AND ITS EFFECTS ON ACCOUNTING PRACTICE
Volume, issue
4 № 2 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/article_5a8d66d59dc678.71242704
Published
19.03.2018
Auditor
INFORMATION ON OWN CAPITAL IN ACCOUNTING (FINANCIAL) TO REPORTING AND PROSPECTS OF THE DEVELOPMENT
Volume, issue
4 № 4 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_5addb5db6a1ef8.57864297
Published
14.05.2018
Auditor
NORMATIVE AND LEGAL REGULATION OF THE ACCOUNTING IN PROVISION OF NATIONAL ECONOMIC SAFETY
Volume, issue
4 № 5 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_5b10fae476c780.94828908
Published
13.06.2018
Auditor
SOURCES OF THE ORIGIN AND FORMATION OF NON-FINANCIAL REPORTING
Volume, issue
4 № 9 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_5b9a2ada776933.22441553
Published
10.10.2018
Auditor
ANCIENT GREEK PHILOSOPHY AS A SOURCE OF ACCOUNTING KNOWLEDGE
Volume, issue
4 № 10 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/article_5bdac1153b5806.99512346
Published
16.11.2018
Auditor
MODERN ASPECTS OF INSTITUTIONALIZATION OF ACCOUNTING SCIENCE
Volume, issue
4 № 11 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/article_5bfcfee7b47b19.14802430
Published
03.12.2018
Auditor
FIXED ASSETS ACCOUNTING: RUSSIAN AND INTERNATIONAL PRACTICE
Volume, issue
4 № 12 Published
Authors
Shmarova L. , Bezrukova E.
DOI
https://doi.org/10.12737/article_5c18ed1a9ce381.41104006
Published
27.12.2018
Auditor
SOCIAL ACCOUNTING CONTROL
Volume, issue
5 № 2 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/article_5c6cfece4e0f57.90216256
Published
04.03.2019
Auditor
THE PROCESS OF IMPROVING OF IFRS AND RUSSIAN ACCOUNTING PRACTICES
Volume, issue
5 № 3 Published
Authors
Dmitrieva I. , Mashinistova G. , Kharakoz Yu.
DOI
https://doi.org/10.12737/article_5c88f3464ddaf0.95746469
Published
01.04.2019
Auditor
TO THE QUESTION OF LEGAL REGULATION OF THE ACCOUNTING OF SMALL BUSINESS ENTERPRISES
Volume, issue
5 № 4 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_5cb5a90be09f90.91409347
Published
13.05.2019
Auditor
ON LEGAL REGULATION OF ACCOUNTING IN MICROENTERPRISES: A THEORETICAL ASPECT
Volume, issue
5 № 5 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_5cde69a17de136.66301307
Published
05.06.2019
Auditor
ON THE SPECIFI CS OF THE ORGANIZATION OF THE ACCOUNTING OF SMALL BUSINESS ENTERPRISE
Volume, issue
5 № 6 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_5d08b35ca755c7.95861935
Published
03.07.2019
Auditor
ON THE ACCOUNTING POLICIES OF SMALL ENTERPRISES IN THE TERMS OF SIMPLIFI ED SYSTEM OF ACCOUNTING
Volume, issue
5 № 8 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_5d66170439a002.19306398
Published
03.09.2019
Auditor
ORGANIZATION OF PAYROLL ACCOUNTING AS A STIMULATING FACTOR FOR INCREASING THE SUCCESS OF THE COMPANY
Volume, issue
5 № 9 Published
Authors
Parasotskaya N.
DOI
https://doi.org/10.12737/article_5d88966e248700.90613778
Published
11.10.2019
Auditor
CASH FLOW STATEMENT: RUSSIAN AND INTERNATIONAL PRACTICE
Volume, issue
5 № 10 Published
Authors
Shmarova L. , Grunina N.
DOI
https://doi.org/10.12737/article_5daea16b7492a2.80096501
Published
07.11.2019
Auditor
MODERN INFORMATION TECHNOLOGY IN DEVELOPMENT OF THE NATIONAL ACCOUNTING
Volume, issue
5 № 11 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_5dcbec55cc7773.34361295
Published
02.12.2019
Auditor
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
Volume, issue
5 № 12 Published
Authors
Kazakova Nataliya , Bobkova Marina Pavlovna , Prilepskaya A. A. , Thi Lok Doan
DOI
https://doi.org/10.12737/1998-0701-2019-22-28
Published
30.12.2019
Auditor
IMPACT OF INSURANCE INDUSTRY SPECIFI CS ON THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS
Volume, issue
6 № 1 Published
Authors
Sitnov Alyeksyey Aleksandrovich , Kashirskaya L. , Belova T. V.
DOI
https://doi.org/10.12737/1998-0701-2020-33-40
Published
04.02.2020
Auditor
ACCOUNTING OF DECISIONS OF EXECUTIVE BODIES IN THE PRE-BANK PERIOD
Volume, issue
6 № 3 Published
Authors
Chaykovskaya L. , Mikheev M.
DOI
https://doi.org/10.12737/1998-0701-2020-26-31
Published
14.04.2020
Auditor
DIGITALIZATION AND THE NEW POSSIBILITIES OF ACCOUNTING EDUCATION
Volume, issue
6 № 4 Published
Authors
Voronova E.
DOI
https://doi.org/10.12737/1998-0701-2020-44-49
Published
15.05.2020
Auditor
FEATURES OF THE ORGANIZATION OF ACCOUNTING IN NON-PROFI T ORGANIZATIONS IN THE FIELD OF PHYSICAL EDUCATION AND SPORTS
Volume, issue
6 № 6 Published
Authors
Dmitrieva I. , Kharakoz Yu.
DOI
https://doi.org/10.12737/1998-0701-2020-35-39
Published
03.07.2020
Auditor
CASH FLOW STATEMENT IN RUSSIAN AND INTERNATIONAL PRACTICE
Volume, issue
6 № 9 Published
Authors
Dmitrieva I. M. , Kharakoz Yu.
DOI
https://doi.org/10.12737/1998-0701-2020-35-41
Published
24.09.2020
Auditor
ADJUSTMENT OF THE ACCOUNTING POLICY OF THE AGRICULTURAL HOLDING FOR RELIABLE TAX ACCOUNTING
Volume, issue
6 № 11 Published
Authors
Zabaznova D. O.
DOI
https://doi.org/10.12737/1998-0701-2020-39-44
Published
30.11.2020
Auditor
APPLICATION OF THE BALANCE METHOD TO PROPERTY RIGHTS TO THE RESULTS OF INTELLECTUAL ACTIVITY IDENTIFI ED DURING INVENTORY
Volume, issue
6 № 12 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2020-33-45
Published
31.12.2020
Auditor
COST ACCOUNTING IN THE PRODUCTION OF COMMODITY OUTPUT
Volume, issue
7 № 2 Published
Authors
Grachev A. V.
DOI
https://doi.org/10.12737/1998-0701-2021-7-2-23-32
Published
05.03.2021
Auditor
CLASSIFI CATION BASIS OF ACCOUNTING
Volume, issue
7 № 3 Published
Authors
Kovalev Aleksey
DOI
https://doi.org/10.12737/1998-0701-2021-7-3-11-18
Published
08.04.2021
Auditor
PARTICULARITIES OF CONDUCT OF THE MANAGEMENT ACCOUNT ON SMALL ENTERPRISE
Volume, issue
7 № 4 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2021-7-4-46-51
Published
20.05.2021
Auditor
NORMATIVE-LEGAL REGULATION OF THE COMPOSITION SPARE TO COMMERCIAL ORGANIZATION AND ITS CONSEQUENCES
Volume, issue
7 № 5 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2021-7-5-24-29
Published
15.06.2021
Auditor
THE RELEVANCE AND NECESSITY OF IMPROVING THE DOCUMENT FLOW IN THE ORGANIZATIONS OF THE COMMERCIAL AND PUBLIC SECTOR OF THE ECONOMY
Volume, issue
7 № 6 Published
Authors
Kyevorkova ZHanna , Karpova T. P. , Karpova V. V.
DOI
https://doi.org/10.12737/1998-0701-2021-7-6-15-21
Published
27.07.2021
Auditor
ETHICAL ISSUES OF ARTIFI CIAL INTELLIGENCE IN ACCOUNTING
Volume, issue
7 № 7 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/1998-0701-2021-7-7-16-20
Published
13.08.2021
Auditor
FSBU 5/2019 «SPARES»: SHAPING TO INFORMATION ON EXPENSES ON PRODUCTION OF THE PRODUCT, WORK, SERVICES
Volume, issue
7 № 8 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2021-7-8-43-48
Published
13.09.2021
Auditor
ACCOUNT PRODUCTION: NEW RULES FSBU 5/2019 «SPARES»
Volume, issue
7 № 9 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2021-7-9-40-44
Published
14.10.2021
Auditor
USING A RISK-BASED APPROACH IN PREPARATION OF CORPORATE SUSTAINABILITY REPORTING BY OIL AND GAS COMPANIES
Volume, issue
7 № 10 Published
Authors
Doan Thi Lok
DOI
https://doi.org/10.12737/1998-0701-2021-7-10-46-53
Published
03.11.2021
Auditor
MANAGEMENT ORGANIZATION'S REPORTING SYSTEM
Volume, issue
7 № 11 Published
Authors
Zykova T. B.
DOI
https://doi.org/10.12737/1998-0701-2021-7-11-23-37
Published
09.12.2021
Auditor
CHECKING DEDUCTIONS FOR DAMAGE CAUSED IN CONSTRUCTION ORGANIZATIONS
Volume, issue
7 № 12 Published
Authors
Zolotareva G. , Denisenko G.
DOI
https://doi.org/10.12737/1998-0701-2021-7-12-38-42
Published
14.01.2022
Auditor
ACCOUNTING OF RENTAL OPERATIONS IN THE NEW CONDITIONS
Volume, issue
8 № 2 Published
Authors
Kochinev Yuriy , Neelova Natalia
DOI
https://doi.org/10.12737/1998-0701-2022-8-2-14-20
Published
14.03.2022
Auditor
FUNDAMENTAL PRINCIPLES FOR FINANCIAL DISCLOSURE
Volume, issue
8 № 2 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/1998-0701-2022-8-2-21-26
Published
14.03.2022
Auditor
PROSPECTS FOR THE TRANSFORMATION OF THE PRINCIPLES OF THE NATIONAL ACCOUNTING SYSTEM
Volume, issue
8 № 3 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/1998-0701-2022-8-3-33-37
Published
21.04.2022
Auditor
FAS 6/2020 «FIXED ASSETS»: THE PRINCIPLE OF RATIONALITY IN DETERMINING THE MATERIALITY CRITERIA
Volume, issue
8 № 4 Published
Authors
Sitnikova S. A. , Sitnikova V.
DOI
https://doi.org/10.12737/1998-0701-2022-8-4-24-29
Published
11.05.2022
Auditor
PARTICULARITIES OF THE ESTIMATION AND ACCOUNTING UNACHIEVED PRODUCTION
Volume, issue
8 № 5 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2022-8-5-29-34
Published
07.06.2022
Auditor
PARTICULARITIES OF THE ACCOUNTING SPARE ON ENTERPRISE OF THE SMALL BUSINESS
Volume, issue
8 № 6 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2022-8-6-11-16
Published
19.07.2022
Auditor
REASONS FOR THE WEAKENING OF THE SCIENTIFIC COMPONENT OF ACCOUNTING KNOWLEDGE
Volume, issue
8 № 7 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/1998-0701-2022-8-7-32-37
Published
18.08.2022
Auditor
ACCOUNTING SCIENCE AND BOOKKEEPING: CONCEPTUAL PROBLEMS OF THE PRESENT
Volume, issue
8 № 9 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/1998-0701-2022-8-9-10-15
Published
11.11.2022
Auditor
NON-FINANCIAL ENVIRONMENTAL INFORMATION IN PUBLIC STATEMENTS OF COMPANIES
Volume, issue
8 № 10 Published
Authors
Eremeeva Ol'ga
DOI
https://doi.org/10.12737/1998-0701-2022-8-10-19-24
Published
01.12.2022
Auditor
METHODOLOGICAL ELEMENTS OF THE UNIFIED ACCOUNTING POLICY OF AGRICULTURAL HOLDING COMPANIES
Volume, issue
9 № 1 Published
Authors
Ermakova Mariya , Kostina Zinaida
DOI
https://doi.org/10.12737/1998-0701-2023-9-1-34-39
Published
31.01.2023
Auditor
EVOLUTION OF ACCOUNTING PRACTICES FOR REGULATING ESTIMATED VALUES IN ORDER TO INTEGRATE FINANCIAL AND NON-FINANCIAL REPORTING INDICATORS
Volume, issue
8 № 12 Published
Authors
Safonova Irina , Kartashov V.
DOI
https://doi.org/10.12737/1998-0701-2022-8-12-24-30
Published
29.12.2022
Auditor
IMPORTANT POINTS OF REPORTING OF COMMERCIAL ORGANIZATIONS
Volume, issue
9 № 3 Published
Authors
Krishtaleva Taisiya
DOI
https://doi.org/10.12737/1998-0701-2023-9-3-32-36
Published
31.03.2023
Auditor
ORGANIZATION OF MANAGEMENT ACCOUNTING IN AGRICULTURAL HOLDING COMPANIES
Volume, issue
9 № 8 Published
Authors
Ermakova Mariya
DOI
https://doi.org/10.12737/1998-0701-2023-9-8-29-35
Published
25.08.2023
Auditor
IMPACT OF THE APPLICATION OF FAS 25/2018 «ACCOUNTING FOR LEASES» ON THE FINANCIAL PERFORMANCE OF THE LESSEE
Volume, issue
9 № 5 Published
Authors
Neelova Natalia , Kochinev Yuriy , Guzikova L. A.
DOI
https://doi.org/10.12737/1998-0701-2023-9-5-33-44
Published
26.05.2023
Auditor
EVOLUTION OF ACCOUNTING PRACTICES FOR USAGE OF ACCOUNTING ESTIMATES AS FOR DISCLOSURE OF REPORTING INFORMATION ON ESG FACTORS AND RISKS
Volume, issue
9 № 6 Published
Authors
Safonova Irina , Kartashov V.
DOI
https://doi.org/10.12737/1998-0701-2023-9-6-29-38
Published
26.06.2023
Auditor
DISCLOSURE OF INDIVIDUAL INFORMATION WHEN PRESENTING ITEMS IN THE FINANCIAL STATEMENTS OF A COMMERCIAL ORGANIZATION
Volume, issue
9 № 9 Published
Authors
Krishtaleva Taisiya
DOI
https://doi.org/10.12737/1998-0701-2023-9-9-29-35
Published
25.09.2023
Auditor
THE ROLE OF NON-FINANCIAL REPORTING IN ECONOMIC DECISION-MAKING
Volume, issue
9 № 11 Published
Authors
Bychkova Svetlana , Mal'ceva E.
DOI
https://doi.org/10.12737/1998-0701-2023-9-11-19-24
Published
27.11.2023
Auditor
NORMATIVE METHOD OF THE ACCOUNT OF THE EXPENSES ON PRODUCTION: THEORETICAL ASPECT
Volume, issue
10 № 2 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2024-10-2-15-19
Published
27.02.2024
Auditor
ON THE OUTSOURCING OF ACCOUNTING SERVICES
Volume, issue
3 № 3 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/25165
Published
12.04.2017
Auditor
TO THE QUESTION ON CENTRALIZATION OF THE ACCOUNTING
Volume, issue
3 № 4 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_58f0743a67bb70.21824835
Published
28.04.2017
Auditor
SOME QUESTIONS OF THE ESTIMATION IN ACCOUNTING AND REPORTING
Volume, issue
3 № 7 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_596c6288517f18.05476492
Published
28.07.2017
Auditor
DIRECT-COSTING AS ONE OF MOST APPLICABLE METHODS OF MANAGEMENT ACCOUNTING OF COMPANIES
Volume, issue
3 № 10 Published
Authors
Mashinistova G.
DOI
https://doi.org/10.12737/article_59e5b027c80128.52633693
Published
02.11.2017
Auditor
THE MEASUREMENT AND MANAGEMENT OF THE ACCOUNTING SYSTEM ENTROPY LEVEL
Volume, issue
4 № 2 Published
Authors
Ustinova Yana Igorevna
DOI
https://doi.org/10.12737/article_5a8d675e52f6a7.27393721
Published
19.03.2018
Auditor
INFORMATION ON EXPENSES IN REPORTING BY SEGMENTS OF ORGANIZATIONS WITH SEASONAL ACTIVITIES
Volume, issue
4 № 5 Published
Authors
Baranov P. , Fedorova Inna
DOI
https://doi.org/10.12737/article_5b10fc8ae87c38.77057623
Published
13.06.2018
Auditor
THE PROBLEM OF NON-INSURANCE ACCOUNTING PERIODS
Volume, issue
4 № 8 Published
Authors
Tatarov Konstantin
DOI
https://doi.org/10.12737/article_5b617035eb8b63.77497028
Published
31.08.2018
Auditor
THE VALUE OF THE ACCOUNTING PLAN IN THE ORGANIZATION OF MANAGEMENT ACCOUNTING
Volume, issue
4 № 10 Published
Authors
Ibragimova A.
DOI
https://doi.org/10.12737/article_5bdac1f2e43ab4.36813029
Published
16.11.2018
Auditor
QUESTIONS OF STATUTORY REGULATION OF THE ACCOUNTING THE EXPENSES FOR MASTERING NATURAL RESOURCE
Volume, issue
4 № 12 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/article_5c18ee599b47e8.39783929
Published
27.12.2018
Auditor
THE PROSPECT OF FORMING A SINGLE ACCOUNTING INFORMATION SPACE IN THE EMERGING DIGITAL ECONOMY
Volume, issue
5 № 3 Published
Authors
Kovalev Aleksey
DOI
https://doi.org/10.12737/article_5c88f3fa699db4.73517491
Published
01.04.2019
Auditor
THE ROLE OF BUSINESS PROCESSES IN THE FORMATION OF THE ACCOUNT- ANALYTICAL “ROAD MAP” OF INCREASING THE NATIONAL WEALTH
Volume, issue
5 № 5 Published
Authors
Teleev Dzhamalutdin
DOI
https://doi.org/10.12737/article_5cde6db39c3839.21919868
Published
05.06.2019
Auditor
PRESENTATION OF INTERESTS OF PARTICIPANTS IN LIMITED LIABILITY COMPANIES IN INDIVIDUAL AND CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS
Volume, issue
5 № 8 Published
Authors
Neelova Natalia
DOI
https://doi.org/10.12737/article_5d6613dbf2ad51.82646096
Published
03.09.2019
Auditor
ACCOUNTING OF OBLIGATIONS THAT ARE FORMED IN CONNECTION WITH THE EMPLOYEES’ RIGHT FOR PAID LEAVE
Volume, issue
5 № 10 Published
Authors
Krylov Dmitriy
DOI
https://doi.org/10.12737/article_5dae9d6dce37e6.10168550
Published
07.11.2019
Auditor
ACCOUNTING FOR ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES: ANALYSIS OF RECENT CHANGES
Volume, issue
5 № 11 Published
Authors
Kochinev Yuriy , Sobol' O.
DOI
https://doi.org/10.12737/article_5dcbed27bace85.50376403
Published
02.12.2019
Auditor
PARTNERSHIP WITH STAKEHOLDERS: BASE BUILDING ALGORITHM
Volume, issue
5 № 12 Published
Authors
Kulakova E. N.
DOI
https://doi.org/10.12737/1998-0701-2019-29-33
Published
30.12.2019
Auditor
SEGMENT REPORTING AS ONE OF THE AREAS OF CONVERGENCE OF FINANCIAL AND MANAGEMENT ACCOUNTING
Volume, issue
6 № 1 Published
Authors
Voronova E.
DOI
https://doi.org/10.12737/1998-0701-2020-41-46
Published
04.02.2020
Auditor
PROCEDURE FOR RECORDING THE SALE OF THE FOUNDER’S SHARE IN THE AUTHORIZED CAPITAL OF THE ENTERPRISE
Volume, issue
6 № 4 Published
Authors
Ermakova Mariya
DOI
https://doi.org/10.12737/1998-0701-2020-50-53
Published
15.05.2020
Auditor
THE ACCOUNTING ERROR CORRECTION PROCESS
Volume, issue
6 № 12 Published
Authors
Kolchugin S.
DOI
https://doi.org/10.12737/1998-0701-2020-46-52
Published
31.12.2020
Auditor
DIGITALIZATION AND ACCOUNTING
Volume, issue
7 № 2 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/1998-0701-2021-7-2-33-38
Published
05.03.2021
Auditor
PRICING AND BUDGETING IN THE PRODUCTION OF COMMODITY OUTPUT. ADDED VALUE ACCOUNTING
Volume, issue
7 № 3 Published
Authors
Grachev A. V.
DOI
https://doi.org/10.12737/1998-0701-2021-7-3-19-30
Published
08.04.2021
Auditor
FORMATION OF INDICATORS IN THE MANAGEMENT ACCOUNTING SYSTEM FOR ASSESSING THE SUSTAINABLE DEVELOPMENT OF COMPANIES (FOR EXAMPLE, THE AUTOMOTIVE INDUSTRY)
Volume, issue
7 № 6 Published
Authors
Grishkina Svyetlana , Chestnova K. S.
DOI
https://doi.org/10.12737/1998-0701-2021-7-6-22-29
Published
27.07.2021
Auditor
ABOUT ESTIMATION SPARE UNDER THEIR CONFESSION IN ACCOUNTING COMMERCIAL ORGANIZATION
Volume, issue
7 № 7 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2021-7-7-21-27
Published
13.08.2021
Auditor
DETERMINANTS OF FINANCIAL DISCLOSURE
Volume, issue
7 № 11 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/1998-0701-2021-7-11-38-42
Published
09.12.2021
Auditor
STAKEHOLDER REQUIREMENTS FOR REPORTING INFORMATION AND DIGITAL TECHNOLOGIES
Volume, issue
7 № 12 Published
Authors
Pyetrov Alyeksandr Mihaylovich , Petrova O. A. , Gaynutdinova M. N.
DOI
https://doi.org/10.12737/1998-0701-2021-7-12-43-48
Published
14.01.2022
Auditor
INVENTORY: YESTERDAY AND TODAY
Volume, issue
9 № 8 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/1998-0701-2023-9-8-36-40
Published
25.08.2023
Auditor
FSBU 5/ «SPARES»: ACCOUNT OF THE LOSSES FROM MARRIAGE IN PRODUCTION
Volume, issue
8 № 2 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2022-8-2-27-31
Published
14.03.2022
Auditor
THE IMPACT OF THE PANDEMIC ON THE DIGITALIZATION OF ACCOUNTING PROCESS IN A SMALL BUSINESS ENTITY
Volume, issue
8 № 3 Published
Authors
Grishkina Svyetlana , Kalpakchi N.
DOI
https://doi.org/10.12737/1998-0701-2022-8-3-38-43
Published
21.04.2022
Auditor
RATIONALE FOR THE NEED TO TRANSFORM THE ACCOUNTING SYSTEM
Volume, issue
8 № 6 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/1998-0701-2022-8-6-17-21
Published
19.07.2022
Auditor
ANALYSIS OF "GREEN" ECONOMY TRENDS USING SUSTAINABLE DEVELOPMENT REPORTS
Volume, issue
8 № 7 Published
Authors
Kazakova Nataliya , Astvacaturova K. V.
DOI
https://doi.org/10.12737/1998-0701-2022-8-7-38-45
Published
18.08.2022
Auditor
METHODICAL ASPECT OF THE ACCOUNTING THE PRODUCTION EXPENSES
Volume, issue
8 № 12 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2022-8-12-31-36
Published
29.12.2022
Auditor
DEPRECIATION IS A CONTROVERSIAL ISSUE
Volume, issue
9 № 9 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/1998-0701-2023-9-9-36-40
Published
25.09.2023
Auditor
INTEGRATION OF SUSTAINABLE DEVELOPMENT PRINCIPLES INTO THE CORPORATE STRATEGY OF STATE-OWNED COMPANIES: DEVELOPMENT OF AN EFF ECTIVE SYSTEM FOR DISCLOSING ESG FACTORS IN REPORTING
Volume, issue
9 № 11 Published
Authors
Mamedova S.
DOI
https://doi.org/10.12737/1998-0701-2023-9-11-25-28
Published
27.11.2023
Auditor
SOME QUESTIONS OF THE ACCOUNTING THE EXPENSES ON UNDERTAKING HEAVY REPAIR MAIN MEANS
Volume, issue
9 № 12 Published
Authors
Polenova S.
DOI
https://doi.org/10.12737/1998-0701-2024-9-12-28-32
Published
29.12.2023
Auditor
JOINT STATIC AND DYNAMIC BALANCE SHEET
Volume, issue
3 № 4 Published
Authors
Cherkay A.
DOI
https://doi.org/10.12737/article_58f074b4082071.49218464
Published
28.04.2017
Auditor
THE EVOLUTION OF EQUITY THEORIES IN INDIVIDUAL AND CONSOLIDATED FINANCIAL STATEMENTS
Volume, issue
4 № 8 Published
Authors
Neelova Natalia
DOI
https://doi.org/10.12737/article_5b617150e04675.62486313
Published
31.08.2018
Auditor
INSTITUTIONALIZATION OF ACCOUNTING: FACTORS OF INTERNALISM
Volume, issue
4 № 12 Published
Authors
Mislavskaya N.
DOI
https://doi.org/10.12737/article_5c18eef27d14e6.64270092
Published
27.12.2018
Auditor
PROBLEMS OF INCLUDING COMPENSATIONS OF SOME EXPENSES INTO THE CUSTOMS VALUE OF EXPORTED GOODS
Volume, issue
6 № 6 Published
Authors
Gubin A.
DOI
https://doi.org/10.12737/1998-0701-2020-47-52
Published
03.07.2020
Auditor
ACCOUNTING AND ANALYTICAL MECHANISM FOR MANAGING ACCOUNTS RECEIVABLE IN CONSTRUCTION
Volume, issue
7 № 2 Published
Authors
Gerasimova L. N.
DOI
https://doi.org/10.12737/1998-0701-2021-7-2-39-50
Published
05.03.2021
Auditor
MODERN APPROACHES TO SUSTAINABLE DEVELOPMENT REPORTS OF INDUSTRIAL COMPANIES
Volume, issue
7 № 3 Published
Authors
Izzyka Tatjana , Pashigorev M. O.
DOI
https://doi.org/10.12737/1998-0701-2021-7-3-31-39
Published
08.04.2021
Auditor
ACCOUNTING FOR FIXED ASSETS AND CAPITAL INVESTMENTS AS A KEY ISSUE IN THE AUDIT OF FINANCIAL STATEMENTS
Volume, issue
7 № 7 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2021-7-7-28-42
Published
13.08.2021
Auditor
PROBLEMS OF TRANSITION OF SMALL AND MEDIUM-SIZED COMPANIES TO NEW ACCOUNTING STANDARDS
Volume, issue
8 № 2 Published
Authors
Zaharov K. Yu.
DOI
https://doi.org/10.12737/1998-0701-2022-8-2-32-36
Published
14.03.2022
Auditor
CONCEPTUAL FOUNDATIONS OF ACCOUNTING AND CONTROL TOOLS FOR THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES
Volume, issue
8 № 6 Published
Authors
Grishkina Svyetlana
DOI
https://doi.org/10.12737/1998-0701-2022-8-6-22-28
Published
19.07.2022
Auditor
DIGITALIZATION OF ACCOUNTING AND CONTROL PROCESSES IN SMALL BUSINESS ORGANIZATIONS AS A FACTOR OF INCREASING THEIR INFORMATION TRANSPARENCY
Volume, issue
9 № 9 Published
Authors
Grishkina Svyetlana , Kalpakchi N.
DOI
https://doi.org/10.12737/1998-0701-2023-9-9-41-47
Published
25.09.2023
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