%0 Journal Article %T Features of Financial Audit of the Revaluation of Fixed Assets Treatment in the Financial Statements %A Sotnikova, L.V. %K balance sheet method of accounting for diff erences between the balance sheet and tax value of assets and liabilities, revaluation of fi xed assets, transition period %J Auditor %D 2020 %N 6 %P 13 %I INFRA-M Academic Publishing LLC.