TY JOUR TI Accounting and Audit of Income Tax on Transactions, the Results of Which Are Not Included in Net Profit KW income tax KW deferred tax KW current tax KW operations KW the results of which are not included in net profi t KW revaluation of non-current assets KW activities outside the Russian Federation JO Auditor AU Kochinev, Y.Y. AU Neelova, N.V. PY 2020 IS 6 PB INFRA-M Academic Publishing LLC.