00612naa#a2200169#i#4500001002200000005001700022011001400039100004100053102000700094200010400101210005100205215001000256608002700266675011800293700001700411856001400428EN\INFRA-M\bibl\6947520260512101127.2##a1998-0701##a20230726b2023####ek#y0engy0150####ca##aRU1#aHistorical Prerequisites for the Formation of Accountant’s Professional JudgmenteJournal article1#aMoscowcINFRA-M Academic Publishing LLC.d2023##a8 с.##aJournal article2local##aБухгалтерия. Системы бухгалтерии. Бухгалтерские операции. 657.1#1aUndovgA. A.4#azh-szf.ru