%0 Journal Article %T Fixed Assets Accounting: Russian and International practice %A Shmarova, L.V. %A Bezrukova, E.N. %K fi nancial statements, fi xed assets, valuation, initial recognition, revaluation, Russian accounting standards, international fi nancial accounting standards. %J Auditor %D 2018 %N 4 %P 6 %I INFRA-M Academic Publishing LLC.