TY JOUR TI Reflection in the accounting for target financing domestic and international practice KW target financing KW target receipts; grants; subsidies; subventions; accounting; financial reporting; national standards; international standards of accounting and reporting. JO Journal of economic studies AU Golovchenko, N.V. AU Korogodina, A.M. PY 2017 IS 3 PB INFRA-M Academic Publishing LLC.