00507naa#a2200169#i#450# EN\INFRA-M\bibl\6775 20251217185211.3 1998-0701 20140825b2014####ek#y0engy0150####ca RUS RU Theoretical aspects of fair value application in accounting of debt financial statements Journal article Moscow INFRA-M Academic Publishing LLC. 2014 6 с. Journal article local Odegova N. zh-szf.ru