TY JOUR TI The Analysis of Implementation Practice of Assets and Liabilities Valuation at Discounted Value in Russian Accounting KW valuation KW discounted value KW international financial reporting standards KW Federal accounting standards KW commercial organization KW fi nancial institutions. JO Auditor AU Golovina, N.A. AU Dolgaya, S.A. PY 2019 IS 5 PB INFRA-M Academic Publishing LLC.