00546naa#a2200169#i#450# EN\INFRA-M\bibl\6846 20241125215418.1 1998-0701 20141025b2014####ek#y0engy0150####ca RUS RU Critical analysis and improvement of requirements IFRS to the list and order entry of articles statement of financial position Journal article Moscow INFRA-M Academic Publishing LLC. 2014 9 с. Journal article local Cherkay A. zh-szf.ru