%0 Journal Article
%T The procedure for generating financial results records:  status and ways of optimization
%A Isaeva, S.M.
%A Israilova, Z.R.
%K Financial results, Accounting, Optimization, FSB (Federal Accounting Standards), PBU (Accounting Regulations), Transition to FSB, Report on Financial Results (OFR), Income, Expenses, Methodology, Accounting Policy, Internal Control, Digitalization, FSB 9/2025, FSB 10/2025, FSB 4/2023, FSB 6/2020, FSB 14/2022, Audit practice, EDI (Electronic Document Management), RPA (Process Robotization)
%J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
%D 2025
%N 0
%P 10
%I ITBO University