%0 Journal Article
%T The Analysis of Implementation Practice of Assets and Liabilities Valuation at Discounted Value in Russian Accounting
%A Golovina, N.A.
%A Dolgaya, S.A.
%K valuation, discounted value, international financial reporting standards, Federal accounting standards, commercial organization, fi nancial institutions.
%J Auditor
%D 2019
%N 5
%P 7
%I INFRA-M Academic Publishing LLC.