TY JOUR TI ACCOUNTING OF ASSETS AND OBLIGATIONS, THE COST OF WHICH IS EXPRESSED IN FOREIGN CURRENCY KW foreign currency; foreign exchange rate; asset value; the value of the obligation; exchange difference; middle course; cross course JO Vestnik of Kazan State Agrarian University AU Leont'eva, Z.G. AU Zaugarova, E.V. PY 2019 IS 14 PB Kazan state agrarian University