An accompanying text in the English-language magazine, Dabiq, states that the decision to target the Russian jet came "after having discovered a way to compromise the security at the Sharm el-Sheikh International Airport and resolving to bring down a plane belonging to a nation in the American-led Western coalition against the Islamic State."
The release of the magazine issue comes one day after Russian officials confirmed that the jet's downing was the result of a terrorist attack.
Russian intelligence chief Alexander Bortnikov on Tuesday gave the first official confirmation from Russia that a bomb detonated aboard the Airbus 321-200, causing it to disintegrate and scatter wreckage over about seven square miles of desert.
Bortnikov told President Vladimir Putin that the device was homemade and that it had under one kilogram, or 2.2 pounds, of TNT.
A report in the Russian daily Kommersant on Wednesday said the bomb was most likely inside the cabin and not in the luggage hold. The report cited anonymous sources and could not immediately be verified.
Russia suspended all flights with Egypt on Nov. 6 after statements by Western leaders, including President Obama and British Prime Minister David Cameron, that a bomb smuggled on board was a likely cause of the plane crash. The Islamic State took responsibility soon after the crash, but the claim was widely disregarded.
The plane bombing is one of several attacks in the last month that have brought new attention to the militant group's reach outside Syria and Iraq. The cover of the latest Dabiq focuses on the terrorist attacks in Paris on Nov. 13, a string of incidents involving suicide bombers and gunmen at several sites across the French capital that left at least 129 people dead. In the wake of the attacks, France launched new airstrikes on Raqqa, the Islamic State's de facto capital in Syria.
Putin spoke with Egyptian President Abdel Fatah al-Sissi on Wednesday about strengthening airport security, but officials said direct flights between the two countries would not resume until Russian authorities concluded an audit of security procedures at foreign airports.