For citations:

Ivanov A.E., Nikitina O.G. Accounting for Revaluation of Property, Plant and Equipment in 2017 and 2020: New in the Draft Federal Accounting Standard “Property, Plant and Equipment”. Accounting. Analysis. Auditing. 2017;(6):58-67. (In Russ.) https://doi.org/10.26794/2408-9303-2017--6-58-67