TY JOUR TI Comparative characteristics of accounting fixed assets in accordance with PBU 6/01 and IFRS (IAS) 16 KW fixed assets KW IFRS KW GAAP KW Economics KW accounting KW accounting rules KW efficiency standards KW comparative characteristics KW integration of the economy JO Journal of economic studies AU Zubareva, Y.. PY 2016 IS 2 PB INFRA-M Academic Publishing LLC.