TY JOUR TI Accounting and Auditing of Assets and Liabilities Used When Conducting Business Abroad KW activities outside the Russian Federation KW translation of assets and liabilities denominated in foreign currency KW accounting for differences based on the results of translation JO Auditor AU Kochinev, Y.Y. AU Neelova, N.V. AU Sobol', O.N. PY 2020 IS 6 PB INFRA-M Academic Publishing LLC.