%0 Journal Article
%T Standardization of Records Estimated Liabilities in the Russian and International Standards and Implementation of the Audit of the Accounting (Financial) Statements
%A Serebryakova, T.Y.
%K valuation liabilities, IFRS, allowances, accounting.
%J Auditor
%D 2017
%N 3
%P 8
%I INFRA-M Academic Publishing LLC.