TY  JOUR
TI  Methodological aspects of accounting for transactions under barter agreements in the current context of sanctions pressure
KW  barter transactions
KW  barter agreement
KW  foreign trade barter transactions
KW  terms and conditions of the transaction
KW  accounting of barter transactions
KW  taxation
KW  offsetting mutual claims
KW  methods of determining price
KW  fair value
KW  similar goods.
JO  Auditor
AU  Begisheva, N.A.
PY  2026
IS  12
PB  INFRA-M Academic Publishing LLC.