@article{Sharapova2026accounting,
author={Sharapova, V.M. and Sharapov, Y.V. and Kaletina, E.Y.},
title={Accounting of income and expenses under the simplified taxation system},
journal={JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT},
publisher={ITBO University},
year={2026},
pages={306-310},
volume={0},
issue={3},
}