%0 Journal Article %T Methodological aspects of accounting for transactions under barter agreements in the current context of sanctions pressure %A Begisheva, N.A. %K barter transactions, barter agreement, foreign trade barter transactions, terms and conditions of the transaction, accounting of barter transactions, taxation, offsetting mutual claims, methods of determining price, fair value, similar goods. %J Auditor %D 2026 %N 12 %P 8 %I INFRA-M Academic Publishing LLC.