%0 Journal Article %T Accounting and Audit of Income Tax on Transactions, the Results of Which Are Not Included in Net Profit %A Kochinev, Y.Y. %A Neelova, N.V. %K income tax, deferred tax, current tax, operations, the results of which are not included in net profi t, revaluation of non-current assets, activities outside the Russian Federation %J Auditor %D 2020 %N 6 %P 7 %I INFRA-M Academic Publishing LLC.