00485naa#a2200169#i#450# EN\INFRA-M\bibl\14809 20260117152126.6 2500-0527 20161130b2016####ek#y0engy0150####ca RUS RU Recognition and evaluation of fixed assets in accordance with IFRS Journal article Moscow INFRA-M Academic Publishing LLC. 2016 0 с. Journal article local Rayko K. naukaru.ru