| Subject | English | Russian |
| gen. | Financial Instruments: Recognition and Measurement | Финансовые инструменты: признание и оценка (Andy) |
| gen. | measurement and recognition | оценка и признание (The problems relating to the measurement and recognition of intangibles are international in scope. Alexander Demidov) |
| audit. | recognition and measurement | признание и оценка |
| gen. | recognition and measurement | отражение и оценка (Alexander Demidov) |