00492naa#a2200169#i#450# EN\INFRA-M\bibl\14079 20251220061737.6 1998-0701 20161125b2016####ek#y0engy0150####ca RUS RU Modeling As an Instrument of Accounting Practice Development Journal article Moscow INFRA-M Academic Publishing LLC. 2016 16 с. Journal article local Ustinova Yana Igorevna zh-szf.ru