TY  JOUR
TI  The procedure for generating financial results records:  status and ways of optimization
KW  Financial results
KW  Accounting
KW  Optimization
KW  FSB (Federal Accounting Standards)
KW  PBU (Accounting Regulations)
KW  Transition to FSB
KW  Report on Financial Results (OFR)
KW  Income
KW  Expenses
KW  Methodology
KW  Accounting Policy
KW  Internal Control
KW  Digitalization
KW  FSB 9/2025
KW  FSB 10/2025
KW  FSB 4/2023
KW  FSB 6/2020
KW  FSB 14/2022
KW  Audit practice
KW  EDI (Electronic Document Management)
KW  RPA (Process Robotization)
JO  JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
AU  Isaeva, S.M.
AU  Israilova, Z.R.
PY  2025
IS  0
PB  ITBO University