00468naa#a2200169#i#450# EN\INFRA-M\bibl\6720 20241126121041.2 1998-0701 20131117b2013####ek#y0engy0150####ca RUS RU New balance equations of IFRS accounting and RAS Journal article Moscow INFRA-M Academic Publishing LLC. 2013 5 с. Journal article local Cherkay A. zh-szf.ru