@article{Golovina2019the,
author={Golovina, N.A. and Dolgaya, S.A.},
title={The Analysis of Implementation Practice of Assets and Liabilities Valuation at Discounted Value in Russian Accounting},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2019},
pages={47-54},
volume={5},
issue={4},
}