%0 Journal Article %T Accounting for Assets and Liabilities Denominated in Foreign Currencies: Analysis of Recent Changes %A Kochinev, Y.Y. %A Sobol', O.N. %K foreign divisions of Russian organizations; recalculation of assets and liabilities; definition of functional currency %J Auditor %D 2019 %N 5 %P 3 %I INFRA-M Academic Publishing LLC.