供引用:

Trostyansky S.N. COMPARATIVE ANALYSIS OF METHODS OF FIXED ASSETS UNDER IAS 16, PBU 6 / 1 AND CHAPTER 22 OF THE TAX CODE. Russian Journal of Industrial Economics. 2011;(4):126-129. (In Russ.) https://doi.org/10.17073/2072-1633-2011-4-126-129