Xu, S. and Manshin, R.V. (2024), "Stakeholders of Cross-Border Trade Transactions: Two-Tier Model Concept", Eshov, M.P., Abdurakhmanova, G.K., Burkhanov, A.U., Abdusalomova, N.B. and Ergasheva, S.T. (Ed.) Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS (Advanced Series in Management, Vol. 33A), Emerald Publishing Limited, Leeds, pp. 137-145. DOI: 10.1108/S1877-63612024000033A016.

---

Xu, S. and Manshin, R.V. (2024), "Stakeholders of Cross-Border Trade Transactions: Two-Tier Model Concept", Eshov, M.P., Abdurakhmanova, G.K., Burkhanov, A.U., Abdusalomova, N.B. and Ergasheva, S.T. (Ed.) Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS (Advanced Series in Management, Vol. 33A), Emerald Publishing Limited, Leeds, pp. 137-145. https://doi.org/10.1108/S1877-63612024000033A016 DOI: 10.1108/S1877-63612024000033A016.

Table of contents (30 chapters)

Prelims Pages i-xxxi

Contribution of Corporate Accounting and IFRS Reporting to Improving International Business Management: Introduction Pages 1-3

Part 1 Corporate Accounting and Reporting Under International Financial Reporting Standards (IFRS)

Favorable Business Climate for Transition to International Financial Reporting Standards: Criteria and Pathways for Achievement Pages 7-13

Organizational and Methodological Principles of the Consolidated Cash Flow Statement Pages 15-24

Application of IFRS in the Conditions of Digital Technologies Pages 25-30

Improvement of Organizational and Methodological Aspects of Identification and Accounting of Biological Assets in Livestock Based on International Standards Pages 31-38

Analyzing the Impact of International Financial Reporting Standards (IFRS) on Microfinance Services Pages 39-47 

Investment Accounting and Reflection of Financial Instruments of Digital Economy Development in IFRS 4.0 Pages 49-55

Corporate Governance in Joint-Stock Companies: Challenges and Opportunities for Adopting International Standards Pages 57-64

Development of the Companys Cash Flow Accounting in the Context of New Requirements of International Financial Reporting Standards Pages 65-73

The Importance of Pedagogical Skills for the Transition to IFRS Pages 75-82

Transition to IFRS as a Mechanism for Increasing the Investment Attractiveness of the Economy Pages 83-90

Smart Automation of Corporate Accounting and Reporting in International Business According to IFRS: Global Premises and Prospects for Russia Pages 91-98 

Intellectual Property: Accounting, IFRS, and Highly Effective Management Pages 99-106

The Influence of the Main Rate of the Central Bank on GDP Growth in Uzbekistan and the Transition to International Financial Reporting Pages 107-112

Part 2 Managerial Aspects of Corporate Accounting and Reporting in International Entrepreneurship

Problems of Regulating Digital Platforms in the Context of the Tax Office Institution: Problems and Prospects Pages 115-125 

Addressing Global Challenges Through Innovation and Structural Policy: Identification of Early Technological Developments Pages 127-135

Stakeholders of Cross-Border Trade Transactions: Two-Tier Model Concept Pages 137-145

Neural Network Modeling of the Motivation of Top Management of Regional Management Structures as a Regression Problem Pages 147-153

Economic Security in the Digital Age Pages 155-162

Digital State and Municipal Management Technologies Pages 163-168

Optimization of Warehouse Logistics in the Company Pages 169-175 

Formation of a Client-Centric Business Model in the B2B Market Pages 177-184

Implementation of Digital Technologies Into Accounting in Statistical Activities Pages 185-192

Current Issues in the Field of Organization and Conduct of Anti-Corruption Expert Examination of Normative Legal Acts and Their Drafts Pages 193-201

Strategic Management Accounting: The Tool for Managing Sales and Monitoring Outcomes Pages 203-211

Improving the Analysis of Profitability Indicators of Joint-Stock Company Pages 213-219 

Improving Accounting Practices to Increase the Competitiveness of Enterprises Pages 221-228 

Improving the Investment Climate and Advancing Public–Private Partnerships Based on Improved Accounting Practices Pages 229-237

Digital Horizon of International Business Development Based on Corporate Accounting and IFRS Reporting: Conclusion Pages 239-240