00462naa#a2200169#i#450# EN\INFRA-M\bibl\6633 20260111024853.7 1998-0701 20130617b2013####ek#y0engy0150####ca RUS RU The basic model of accounting and reporting Journal article Moscow INFRA-M Academic Publishing LLC. 2013 5 с. Journal article local Umarov Kh. zh-szf.ru