TY  JOUR
TI  OFF-BALANCE SHEET ACCOUNTING FOR CHANGES (TRANSFORMATIONS) OF CAPITAL IN VALUE CREATION PROCESSES
KW  off-balance sheet accounting
KW  capital
KW  cost
KW  accounts
KW  information system
KW  digitalization
JO  Vestnik of Kazan State Agrarian University
AU  Dzhikiya, M.K.
PY  2023
IS  18
PB  Kazan state agrarian University