В журнале освещаются проблемы реформирования российской системы бухгалтерского учета в соответствии с международными стандартами финансовой отчетности; вопросы создания и внедрения национальных стандартов (ПБУ); основные системы международного бухгалтерского учета; образовательные программы по основам международного бухгалтерского учета.

Рекомендован ВАК Минобрнауки России для публикации научных работ, отражающих основное научное содержание кандидатских и докторских диссертаций по следующим отраслям: экономические науки (08.00.00); юридические науки (12.00.00); информатика, вычислительная техника и управление (05.13.00).

Реферируется в ВИНИТИ РАН

Включен в Российский индекс научного цитирования (РИНЦ)

В этом выпуске:

– Концепция капитала и гипотезы происхождения двойной бухгалтерии

– Развитие системы качественных характеристик финансовой информации

– Методика анализа консолидированной отчетности системообразующих предприятий России на основе агрегированных, матричных и динамических форм

– Анализ особенностей трансакционных издержек оппортунизма во франчайзинге

и многое другое!

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