00462naa#a2200169#i#450# EN\INFRA-M\bibl\14796 20241127015415.3 2500-0527 20161130b2016####ek#y0engy0150####ca RUS RU IFRS in Russia: realities and perspectives Journal article Moscow INFRA-M Academic Publishing LLC. 2016 0 с. Journal article local Nabiev Sh. zh-szf.ru