00582naa#a2200181#i#450# EN\INFRA-M\bibl\6665 20260117102642.6 1998-0701 20130817b2013####ek#y0engy0150####ca RUS RU Features of the application PBU 18/02 in organizations with separate subdivisions applying different rates of income tax Journal article Moscow INFRA-M Academic Publishing LLC. 2013 3 с. Journal article local Kochinev Yuriy Yur'evich Neelova N. naukaru.ru