TY JOUR TI 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 KW voluntary early application of accounting standards KW income tax KW taxable and deductible temporary diff erences KW permanent diff erences KW balance sheet method KW deferral method JO Auditor AU Sotnikova, L.V. PY 2019 IS 5 PB INFRA-M Academic Publishing LLC.