@article{Kochinev2020accounting,
author={Kochinev, Y.Y. and Neelova, N.V.},
title={Accounting and Audit of Income Tax on Transactions, the Results of Which Are Not Included in Net Profit},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2020},
pages={25-32},
volume={6},
issue={1},
}