%0 Journal Article %T Development of a Methodology for Calculating Reserves for Wages in Modern Economic Conditions %A Sidorenko, O.V. %A Gamidova, N.G. %A Shabannikova, N.N. %A Sergeeva, S.A. %K wages, accounting, calculation, reserves, methodological approaches, estimated liability %J Auditor %D 2023 %N 9 %P 5 %I INFRA-M Academic Publishing LLC.