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1

Board, Accounting Standards. Disposal of non-current assets and presentation of discontinued operations. ASB Publications, 2003.

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2

Australia. Steering Committee on National Performance Monitoring of Government Trading Enterprises. Guidelines on accounting policy for valuation of assets of government trading enterprises: Using current valuation methods. Industry Commission, 1994.

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3

Morozova, Tat'yana, and Viktoriya Malickaya. International Financial Reporting Standards: tangible and intangible assets. Application practice. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1836225.

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The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations".
 Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. The choice of financial statements of companies is solely a subjective judgment of the textbook authors, is aimed at explai
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4

Board, Financial Accounting Standards. Using cash flow information and present value in accounting measurements. The Board, 2000.

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5

Board, Financial Accounting Standards. Using cash flow information and present value in accounting measurements. FASB, 2000.

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6

Board, Financial Accounting Standards. Using cash flow information and present value in accounting measurements: Proposed statement of financial accounting concepts. FASB, 1999.

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7

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Examnation [sic] of the current condition of the banking and credit union industries: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Eighth Congress, second session, on improved risk-management practices of banks, the current status and direction of regulatory efforts to revise capital standards for internationally active banks, deposit insurance, and consolidation within the domestic banking industry, April 20, 2004. U.S. G.P.O., 2005.

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8

Bertaut, Carol C. Assessing the potential for further foreign demand for U.S. assets: Has financing U.S. current account deficits made foreign investors overweight in U.S. securities? Federal Reserve Board, 2008.

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9

Tyuleneva, Tat'yana. Maintaining accounting records of sources of asset formation, performing inventory of assets and financial obligations of the organization. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2133657.

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The textbook contains the necessary theoretical material for studying accounting and internal control of operations with sources of asset formation, as well as issues related to the organization, conduct and registration of inventory results, taking into account the requirements of current regulatory legal acts. At the end of each chapter, there are control questions, assignments, and tests that help consolidate the theoretical knowledge gained. Meets the requirements of the federal state educational standards of secondary vocational education of the latest generation. For students of secondar
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10

Organisation, National Sample Survey, ed. Household assets holding, indebtedness, current borrowings, and repayments of social groups on India (as on 30.06.2002): All-India debt and investment survey : NSS 59th round (January-December 2003). National Sample Survey Organisation, Ministry of Statistics & Programme Implementation, Govt. of India, 2006.

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11

Pinskaya, Milyausha, Nikolay Milogolov, Kermen Cagan-Mandzhieva, and Tat'yana Loginova. Current trends in the development of international taxation. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1111362.

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The monograph is devoted to current trends in international taxation, aimed at developing a methodology for countering the erosion of the tax base, as well as practical issues of its application in modern Russia and abroad. The results of the BEPS Project initiated by the G20 member countries under the leadership of the OECD were evaluated. The analysis of the Russian rules for determining transfer prices for intangible assets in the light of the OECD recommendations issued under the BEPS Project is carried out. The article summarizes the legal approaches to countering the abuse of Double Taxa
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12

Shirobokov, Vladimir. Accounting and financial accounting in agriculture. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1911447.

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The textbook has been prepared in accordance with the program of the discipline "Accounting financial accounting". It reflects the current state of accounting and financial accounting in agriculture. The general issues of the organization of accounting in agricultural organizations are considered. The methodology and methodology of financial accounting of specific objects (fixed assets, intangible assets, stocks, cash, settlement transactions, income and expenses, capital, etc.) are covered in detail. The presentation is based on a description of possible accounting options for assets, liabili
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13

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities. Adapting a 1930's financial reporting model to the 21st century: Hearing before the Subcommittee on Securities of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Sixth Congress, second session on how to update our financial accounting models to reflect more accurately the value of corporate assets and liabilities given the current realities of technology and the economy, July 19, 2000. U.S. G.P.O., 2001.

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14

Lytneva, Natal'ya, Lyudmila Malyavkina, and Tat'yana Fedorova. Accounting. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2108588.

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The textbook reveals the general methodology and technology of accounting, which a specialist should possess when performing his professional competencies, the importance and tasks of accounting in the management system as the main source of economic information, the principles of accounting in accordance with international financial reporting standards. The material is arranged in chapters, which set out the current accounting procedure for assets, liabilities and capital in enterprises of various organizational and legal forms, documenting business operations related to the movement of these
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15

Alleman, Arleen. Current Assets. Z Comm Media, 2019.

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16

Current Assets. Bookboon.com, 2013.

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17

Current Assets. Bookboon, 2013.

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18

Alleman, Arleen. Current Assets. Z Comm Media, 2019.

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19

Current Assets. Bookboon.com, 2013.

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20

Mike Peytons Floating Assets. Adlard Coles Nautical Press, 2009.

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21

Mike Peyton's Floating Assets. Bloomsbury Publishing Plc, 2013.

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22

Mike Peyton's Floating Assets. Bloomsbury Publishing Plc, 2013.

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23

Mike Peyton's Floating Assets. Bloomsbury Publishing Plc, 2013.

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24

Berezhnoy, Vladimir, Galina Suspitsyna, Ol'ga Bigday, and Tat'yana Maslova. Accounting: Accounting current assets. Infra-M Academic Publishing House, 2015. http://dx.doi.org/10.12737/12105.

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25

Current Assets Exercises III. Bookboon.com, 2013.

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26

Current Assets Exercises I. Bookboon.com, 2013.

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27

Current Assets Exercises III. Bookboon.com, 2013.

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28

Current Assets Exercises III. Bookboon, 2013.

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29

Current Assets Exercises II. Bookboon.com, 2013.

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30

Current Assets Exercises II. Bookboon.com, 2013.

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31

Current Assets Exercises IV. Bookboon.com, 2013.

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32

Current Assets Exercises IV. Bookboon.com, 2013.

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33

Current Assets Exercises I. Bookboon, 2013.

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34

Current Assets Exercises I. Bookboon.com, 2013.

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35

Sharma, Nand Kishore. Non-current Assets Accounting. RBSA Publishers, 1993.

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36

Current Assets Exercises I. Bookboon.com, 2013.

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37

Current Assets Exercises IV. Bookboon, 2013.

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38

Current Assets Exercises II. Bookboon.com, 2013.

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39

Current Assets Exercises III. Bookboon.com, 2013.

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40

Current Assets Exercises II. Bookboon, 2013.

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41

Hockessin. Are Short Term Investments Current Assets? Hockessin Books, 2018.

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42

SEKHAR, Chandra. Working Capital Management: Concepts, Current Assets Management, Operating Cycle, Estimating WC Needs, Determinants, Advantages. Independently Published, 2018.

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43

US GOVERNMENT. Current developments in Holocaust assets restitution: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred ... assets restitution, July 22, 1998 (S. hrg). For sale by the U.S. G.P.O., Supt. of Docs., Congressional Sales Office, 1999.

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44

Fortner, Alvin. Crypto Ledger: Cryptoassets Book,Log and Track Your Current and Future Crypto Assets and Profits, Cryptocurrency Log Book. Independently Published, 2021.

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45

Decision Making Handbook: Vector Awards, Asset Gateway, Prosperity Economics, Sei, Maintenance Agreement Template,TR6 Movement along, Current Assets, Matrix42. Independently Published, 2022.

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46

Benton, Sienna. Crypto Millionaire Pending... Financial Workbook : Record and Track Current and Future Assets and Profits: Cryptocurrency Log Book - 140 Pages. Independently Published, 2021.

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47

Crypto Nerd. Financial Workbook : Log and Track Your Current and Future Crypto Assets and Profits: Cryptocurrency Log Book , - 140 Pages. Independently Published, 2021.

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48

Crypto Nerd. Financial Workbook : Log and Track Your Current and Future Crypto Assets and Profits: Cryptocurrency Log Book , - 140 Pages. Independently Published, 2021.

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49

Current developments in Holocaust assets restitution: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Fifth Congress, second session, on the Swiss banks, the 1946 Washington accord, and the current developments in Holocaust assets restitution, July 22, 1998. U.S. G.P.O., 1999.

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50

Dignam, Alan, and John Lowry. 6. Raising capital: debentures: fixed and floating charges. Oxford University Press, 2016. http://dx.doi.org/10.1093/he/9780198753285.003.0438.

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Titles in the Core Text series take the reader straight to the heart of the subject, providing focused, concise, and reliable guides for students at all levels. This chapter discusses corporate borrowing through debentures or debenture stock, as well as fixed and floating charges that companies issue to creditors as security interests. It begins by outlining some important distinctions between the ability of small and large companies to raise loan capital. It then considers the priority of secured creditors and the registration requirements for charges, the issue of whether or not a fixed char
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