%0 Journal Article %T Features of the application PBU 18/02 in organizations with separate subdivisions applying different rates of income tax %A Kochinev, Y.Y. %A Neelova, N.. %K separate division, the reduced rate of income tax, conditional income tax expense, deferred and permanent tax assets and liabilities %J Auditor %D 2013 %N 0 %P 3 %I INFRA-M Academic Publishing LLC.