CONTENTS
ACCOUNTING, ANALYSIS AND AUDIT
Borisov VF Environmental audit as an instrument for ensuring the sustainability of agricultural enterprises
Amerslanova A. N. Improving the reporting of audit organizations
Zigora N. P., Razuvaev N. Yu. Formation of an in-house methodology for predicting the insolvency of the audited entity
Kondrashov D. E. Trends in the development of internal control systems
Rosenberg E. A. Theoretical aspects of the economic analysis of airline costs
Supryago O. V. Analysis of the effectiveness of anti-corruption legislation on the example of pharmaceutical companies
Trigub E. Yu. Strategic audit and its role in doing business
AUDIT IN INTERNATIONAL BUSINESS
Vasilieva E. I. Relevance of tax audit as an independent type of audit activity in connection with the bill on the obligation to publish tax reports
Filatova I. D. Cybersecurity in mergers and acquisitions
AUDIT AND FINANCIAL CONSULTING
Safiullina Z. Legal and accounting features of cost accounting for software development
Zarutsky D.A. Analysis of audit reports issued to leading Russian companies
Bochaeva G. V. Normative regulation of internal control in the Russian Federation and in the world
Tikhonyuk O. V. Key problems that have a restraining effect on the development of the outsourcing market
STATE AUDIT AND CONTROL
Polyakova A.V. Development of social accounting
Zakharova I.A., Kosendyak E.V., Yakovchuk O.A. Public Sector Accounting Standards: Domestic and International Practice
Halibekov A. G. Causes and conditions of corruption in Russia
Kovalenko N. V. Risks arising during the audit of corporate lending at the present stage of development
Zakharova I. A. The main aspects of the audit of tax revenues of the local budget
ACCOUNTING AND LEGAL SUPPORT OF BUSINESS
Kanishcheva Yu. R. Comparison of the main requirements of the International financial reporting and the Russian accounting system to accounting policies
Kosolapova E. O., Nikiforova E. A. Features of the preparation of consolidated financial statements
Markovnina E. N. The need to improve the accounting of intangible assets in order to increase the efficiency of their management in small companies
Artamonova K. A. Features of the formation of a reserve for doubtful debts in accounting and tax accounting
Belyaeva A. O. Application of IFRS 15 “Revenue” for accounting for income and expenses in construction companies
INTERNATIONAL ACCOUNTING AND AUDIT
Rozina A. A. The evolution of the formation of valuation in accounting
Kashkovskaya M. S. Introduction of international financial reporting standards in Russian companies
Tereshkina M. A. Organization of accounting in the Republic of Korea
Armanova B. M. Use of marketing tools to increase organization revenue
Glushko D. A. Integrated reporting and prospects for its implementation in the Russian Federation
Postoronka A. V. Problems of preparation and presentation of consolidated financial statements
Skryleva E. A. Sector specifics of revenue recognition in the practice of oil and gas companies
BUSINESS ANALYTICS
Potapova O. A. The future of corporate reporting in the field of sustainable development
Gazdik S.E. Errors associated with the use of the KPI system in the enterprise, and ways to eliminate them
Filimonov S. V. Problems of information support of the analysis of the financial condition of a commercial bank
Kerimova Ch. V. Problems of information support for decision-making in the field of innovative activity in economic entities
FINANCIAL ANALYSIS IN COMMERCIAL ORGANIZATIONS
Umyarova E. F. Features of the introduction of the concept of "Value-based management" in the organization
Klyuchnikov K. A. Coefficient method of analysis of liquidity of an organization, problems of its interpretation
Degtyareva A. V. Evaluation of the effectiveness of advertising projects
Artyomova M. V. Reporting on human capital and the direction of its development
Lidzhieva M. G. Information base for client capital analysis
Gorbach D. Ch. Analysis of the disclosure of non-financial information in the annual reports of economic entities
Prikhodko O. Ya. Specificity of reporting by securities management companies: analytical capabilities
Sheher A. B. The role of financial indicators in the analysis of financial stability of an organization
FINANCIAL MARKET CONDITIONS
Uskova A. P. Current trends in the development of the securities market of telecommunication companies
