00501naa#a2200169#i#450# EN\INFRA-M\bibl\14722 20250111113216.6 2500-0527 20161115b2016####ek#y0engy0150####ca RUS RU Accounting, analysis and audit: current issues of theory and practice Journal article Moscow INFRA-M Academic Publishing LLC. 2016 0 с. Journal article local Titova Elena Nikolaevna zh-szf.ru