{"title":"Development of the Scientific School of the Department of Accounting, Analysis and Economic Security of the Samara State University of Economics","authors":"O. A. Naumova, T. M. Tarasova, Y. A. Tatarovsky","doi":"10.26794/2408-9303-2024-11-2-98-105","DOIUrl":"https://doi.org/10.26794/2408-9303-2024-11-2-98-105","url":null,"abstract":"","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"21 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141350144","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"To the 60th Anniversary of Roman Petrovich Bulyga, Editor-in-Chief of the Journal","authors":"A. Editorial","doi":"10.26794/2408-9303-2024-11-2-106","DOIUrl":"https://doi.org/10.26794/2408-9303-2024-11-2-106","url":null,"abstract":"<jats:p>.</jats:p>","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"32 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141354568","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Accrual of Estimated Reserves and Estimated Liabilities and their Impact on Financial Results in the Accounting (Financial) Statements of Enterprises","authors":"N. S. Suleymanov","doi":"10.26794/2408-9303-2024-11-2-74-83","DOIUrl":"https://doi.org/10.26794/2408-9303-2024-11-2-74-83","url":null,"abstract":"","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"21 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141356775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Audit of the Efficiency of the Use of State (Municipal) Property","authors":"I. Lipatova, D. V. Antipova","doi":"10.26794/2408-9303-2024-11-2-36-48","DOIUrl":"https://doi.org/10.26794/2408-9303-2024-11-2-36-48","url":null,"abstract":"","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"12 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141356824","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations","authors":"A. A. Aksent’ev","doi":"10.26794/2408-9303-2024-11-2-49-60","DOIUrl":"https://doi.org/10.26794/2408-9303-2024-11-2-49-60","url":null,"abstract":"","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141356109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
M. Eskindarov, V. Salin, M. V. Melnik, O. E. Mikhnenko
{"title":"Convergence of Economic and Statistical Accounting and Analysis in the Social Sphere","authors":"M. Eskindarov, V. Salin, M. V. Melnik, O. E. Mikhnenko","doi":"10.26794/2408-9303-2024-11-2-6-23","DOIUrl":"https://doi.org/10.26794/2408-9303-2024-11-2-6-23","url":null,"abstract":"","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"66 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141358420","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Impact of the Adoption of FAS 14/2022 on Business Accounting Processes","authors":"E. Druzhilovskaya, T. Druzhilovskaya","doi":"10.26794/2408-9303-2024-11-2-61-73","DOIUrl":"https://doi.org/10.26794/2408-9303-2024-11-2-61-73","url":null,"abstract":"","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"10 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141356702","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Discussion Issues of the Discipline “Money, Credit, Banks”","authors":"Yurii A. Kropin","doi":"10.26794/2408-9303-2024-11-2-92-97","DOIUrl":"https://doi.org/10.26794/2408-9303-2024-11-2-92-97","url":null,"abstract":"","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"18 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141356517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Initial Recognition of Convertible Bonds in Accordance with IFRS: the Issuer’s Party","authors":"A. Y. Kuzmin","doi":"10.26794/2408-9303-2024-11-2-84-91","DOIUrl":"https://doi.org/10.26794/2408-9303-2024-11-2-84-91","url":null,"abstract":"","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"88 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141359681","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}