%0 Journal Article %T ACCOUNTING OF ASSETS AND OBLIGATIONS, THE COST OF WHICH IS EXPRESSED IN FOREIGN CURRENCY %A Leont'eva, Z.G. %A Zaugarova, E.V. %K foreign currency; foreign exchange rate; asset value; the value of the obligation; exchange difference; middle course; cross course %J Vestnik of Kazan State Agrarian University %D 2019 %N 14 %P 5 %I Kazan state agrarian University