%0 Journal Article %T Practical reflection in accounting of transactions taxed at the zero rate of value added tax: the impact of the introduction of separate accounting on the accounting statements of the organization %A Azzheurova, K.E. %K accounting policy; value added tax; zero VAT rate; taxpayer; export VAT rate; tax benefit; separate VAT accounting %J Auditor %D 2024 %N 10 %P 6 %I INFRA-M Academic Publishing LLC.