%0 Journal Article %T Tax Accounting When Carrying Out Operations by Foreign Divisions of Russian Firms %A Kochinev, Y.Y. %A Neelova, N.V. %A Sobol', O.N. %K activities outside the Russian Federation, translation of assets and liabilities denominated in foreign currency, exchange rate diff erence, tax accounting %J Auditor %D 2021 %N 7 %P 5 %I INFRA-M Academic Publishing LLC.