{"id":"https://openalex.org/W2903412995","doi":"https://doi.org/10.17238/issn2071-2243.2018.3.190","title":"IMPROVEMENT OF THE RUSSIAN EVENT ACCOUNTING AFTER THE REPORTING DATE IN ACCORDANCE WITH IFRS","display_name":"IMPROVEMENT OF THE RUSSIAN EVENT ACCOUNTING AFTER THE REPORTING DATE IN ACCORDANCE WITH IFRS","publication_year":2018,"publication_date":"2018-11-01","ids":{"openalex":"https://openalex.org/W2903412995","doi":"https://doi.org/10.17238/issn2071-2243.2018.3.190","mag":"2903412995"},"language":"en","primary_location":{"id":"doi:10.17238/issn2071-2243.2018.3.190","doi":"https://doi.org/10.17238/issn2071-2243.2018.3.190","is_oa":false,"landing_page_url":"https://doi.org/10.17238/issn2071-2243.2018.3.190","pdf_url":null,"source":{"id":"https://openalex.org/S4210195507","display_name":"VESTNIK OF VORONEZH STATE AGRARIAN UNIVERSITY","issn_l":"2071-2243","issn":["2071-2243"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"VESTNIK OF VORONEZH STATE AGRARIAN UNIVERSITY","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008828140","display_name":"Victoria B. Malitskaya","orcid":"https://orcid.org/0000-0002-2723-7054","observed_orcids":["https://orcid.org/0000-0002-2723-7054"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Victoriya B. Malitskaya","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5070391548","display_name":"Mariya Borisovna Chirkova","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mariya B. Chirkova","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"Irina V. Kuznetsova","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Irina V. Kuznetsova","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.18233378,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":"3","issue":"58","first_page":"190","last_page":"196"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9707000255584717,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9707000255584717,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.016599999740719795,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.006599999964237213,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.6930000185966492},{"id":"https://openalex.org/keywords/russian-accounting-standards","display_name":"Russian accounting standards","score":0.6029999852180481},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.7519999742507935},{"id":"https://openalex.org/keywords/accounting-harmonization","display_name":"accounting harmonization","score":0.5580000281333923}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7920136451721191},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5287261605262756},{"id":"https://openalex.org/C2779662365","wikidata":"https://www.wikidata.org/wiki/Q5416694","display_name":"Event (particle physics)","level":2,"score":0.5242255330085754},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.08643683791160583},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.17238/issn2071-2243.2018.3.190","doi":"https://doi.org/10.17238/issn2071-2243.2018.3.190","is_oa":false,"landing_page_url":"https://doi.org/10.17238/issn2071-2243.2018.3.190","pdf_url":null,"source":{"id":"https://openalex.org/S4210195507","display_name":"VESTNIK OF VORONEZH STATE AGRARIAN UNIVERSITY","issn_l":"2071-2243","issn":["2071-2243"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"VESTNIK OF VORONEZH STATE AGRARIAN UNIVERSITY","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4312977651","https://openalex.org/W2510814044","https://openalex.org/W4319154924","https://openalex.org/W2792266145","https://openalex.org/W2921379226","https://openalex.org/W114774281","https://openalex.org/W2461786651","https://openalex.org/W3033154466","https://openalex.org/W61122888","https://openalex.org/W2589699619"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2018-12-11T00:00:00"}