TY JOUR TI Practical reflection in accounting of transactions taxed at the zero rate of value added tax: the impact of the introduction of separate accounting on the accounting statements of the organization KW accounting policy; value added tax; zero VAT rate; taxpayer; export VAT rate; tax benefit; separate VAT accounting JO Auditor AU Azzheurova, K.E. PY 2024 IS 10 PB INFRA-M Academic Publishing LLC.