TY JOUR TI Features of the application PBU 18/02 in organizations with separate subdivisions applying different rates of income tax KW separate division KW the reduced rate of income tax KW conditional income tax expense KW deferred and permanent tax assets and liabilities JO Auditor AU Kochinev, Y.Y. AU Neelova, N.. PY 2013 IS 0 PB INFRA-M Academic Publishing LLC.