00458naa#a2200169#i#450# EN\INFRA-M\bibl\11616 20250116001147.4 1998-0701 20160725b2016####ek#y0engy0150####ca RUS RU Information Concept of Accounting Journal article Moscow INFRA-M Academic Publishing LLC. 2016 7 с. Journal article local Kovalev Aleksey zh-szf.ru