%0 Journal Article
%T OFF-BALANCE SHEET ACCOUNTING FOR CHANGES (TRANSFORMATIONS) OF CAPITAL IN VALUE CREATION PROCESSES
%A Dzhikiya, M.K.
%K off-balance sheet accounting, capital, cost, accounts, information system, digitalization
%J Vestnik of Kazan State Agrarian University
%D 2023
%N 18
%P 6
%I Kazan state agrarian University