00480naa#a2200169#i#450# EN\INFRA-M\bibl\6679 20241129031549.5 1998-0701 20130917b2013####ek#y0engy0150####ca RUS RU The formation and use of reserves in accordance with IFRS Journal article Moscow INFRA-M Academic Publishing LLC. 2013 3 с. Journal article local Shchadilova S. zh-szf.ru