Zobrazeno 1 - 10
of 32
pro vyhledávání: '"O. V. Rozhnova"'
Publikováno v:
Учёт. Анализ. Аудит, Vol 9, Iss 1, Pp 58-69 (2022)
The article examines automation of Russian accounting, which continued to develop rapidly in 21st century and turned into a new hypostasis of digitalization. It is impossible to overstate contribution of scientists, who stood at the origin of develop
Externí odkaz:
https://doaj.org/article/813cabf5990f488fa743fb0771f0f3ab
Autor:
O. V. Efimova, O. V. Rozhnova
Publikováno v:
Учёт. Анализ. Аудит, Vol 8, Iss 6, Pp 6-20 (2022)
This article continues a series of publications on the issues of accounting, analysis and assessment of the corporate social responsibility in a rapidly changing environment when society and business face new challenges. The authors provide methodolo
Externí odkaz:
https://doaj.org/article/038acdbd3e0d4186a2d111a39177ed51
Research methodology for corporate disclosure of business social responsibility: conceptual approach
Autor:
O. V. Efimova, O. V. Rozhnova
Publikováno v:
Учёт. Анализ. Аудит, Vol 8, Iss 5, Pp 28-40 (2022)
The article analyzes the social responsibility of business and the quality of its reflection in corporate reporting. The purpose of the study is to develop methodological solutions for conducting an up-to-date study of the social responsibility of Ru
Externí odkaz:
https://doaj.org/article/b81029b1218942f7a60f4e84409cb4fa
Autor:
O. V. Rozhnova, T. V. Lesina
Publikováno v:
Учёт. Анализ. Аудит, Vol 8, Iss 3, Pp 6-16 (2021)
The article is devoted to the study of the accounting paradigm, which is based on global values, priorities of companiesstakeholders and individuals. To comprehend the task, the key values of the global community aimed at its sustainable development
Externí odkaz:
https://doaj.org/article/19af08864f7a4cedb2bee33becd45d23
Autor:
O. V. Rozhnova, T. V. Lesina
Publikováno v:
Учёт. Анализ. Аудит, Vol 8, Iss 2, Pp 24-37 (2021)
The article provides a comprehensive authors' study of a new accounting and reporting paradigm, which takes into account the interdependence of the life support of stakeholders and economic agents in the face of uncertainty, risks, new opportunities
Externí odkaz:
https://doaj.org/article/ec0eac0d2498443e96c2f03fee007980
Autor:
O. V. Efimova, O. V. Rozhnova
Publikováno v:
Учёт. Анализ. Аудит, Vol 7, Iss 4, Pp 6-17 (2020)
The article is devoted to the harmonization of financial and non-financial reporting of the organization and the development of a strategy in the field of climate risks. In the first part of the article the main attention is paid to the analysis of t
Externí odkaz:
https://doaj.org/article/8e3fb422ef284e28a333d9ec613016ca
Autor:
O. V. Efimova, O. V. Rozhnova
Publikováno v:
Учёт. Анализ. Аудит, Vol 7, Iss 3, Pp 18-25 (2020)
The paper substantiates the need to harmonize the financial and non-financial statements of the company and to develop the corrspodig strategy in climate risks. The study assesses the impact of climate change risks on financial reporting indicators a
Externí odkaz:
https://doaj.org/article/50306bb608ff4f059fc4f761099570e2
Autor:
O. V. Rozhnova
Publikováno v:
Учёт. Анализ. Аудит, Vol 0, Iss 6, Pp 20-27 (2019)
The article considers the issues of the content and the development of the concept of fair value. This concept has acquired the modern shape during the last two decades. Currently it is used in the International Financial Reporting Standards (IFRS) a
Externí odkaz:
https://doaj.org/article/357a5e7e514b40139ef4f3c887c923e0
Autor:
O. V. Rozhnova
Publikováno v:
Учёт. Анализ. Аудит, Vol 5, Iss 3, Pp 16-23 (2018)
The article analyzes the reasons for the need for harmonization of various areas of accounting, including ambiguity in the interpretation of a number of terms, the meaning of important indicators, the application of certain methods, and the lack of a
Externí odkaz:
https://doaj.org/article/8580c93fa84d47328c2b8411aa6dc986
Autor:
O. V. Rozhnova
Publikováno v:
Вісник Харківського національного університету імені В. Н. Каразіна Серія: «Право», Iss 25 (2018)
Externí odkaz:
https://doaj.org/article/da4167e4eb3f4573b560406e2c97ca80