%0 Journal Article %T Features of Audit of Accounting (Financial) Statements of the Organizations Which Are Ahead of Schedule Applying in Accounting the Balance Method of Accounting of Temporary Differences %A Sotnikova, L.V. %K voluntary early application of accounting standards, income tax, taxable and deductible temporary diff erences, permanent diff erences, balance sheet method, deferral method %J Auditor %D 2019 %N 5 %P 13 %I INFRA-M Academic Publishing LLC.