TY JOUR TI Fixed Assets Accounting: Russian and International practice KW fi nancial statements KW fi xed assets KW valuation KW initial recognition KW revaluation KW Russian accounting standards KW international fi nancial accounting standards. JO Auditor AU Shmarova, L.V. AU Bezrukova, E.N. PY 2018 IS 4 PB INFRA-M Academic Publishing LLC.