TY JOUR TI Tax Accounting When Carrying Out Operations by Foreign Divisions of Russian Firms KW activities outside the Russian Federation KW translation of assets and liabilities denominated in foreign currency KW exchange rate diff erence KW tax accounting JO Auditor AU Kochinev, Y.Y. AU Neelova, N.V. AU Sobol', O.N. PY 2021 IS 7 PB INFRA-M Academic Publishing LLC.