00531naa#a2200169#i#450# EN\INFRA-M\bibl\6740 20240728003407.7 1998-0701 20131217b2013####ek#y0engy0150####ca RUS RU Differences in the accounting and reporting of certain fixed assets and intangible assets under RAS and IAS Journal article Moscow INFRA-M Academic Publishing LLC. 2013 7 с. Journal article local Shchadilova S. naukaru.ru