00506naa#a2200169#i#450# EN\INFRA-M\bibl\6709 20241122220431.5 1998-0701 20131017b2013####ek#y0engy0150####ca RUS RU IFRS for small and medium-sized businesses the composition and procedure of reporting Journal article Moscow INFRA-M Academic Publishing LLC. 2013 5 с. Journal article local Dmitrieva I. zh-szf.ru