@article{Shakhbanov2025accounting, author={Shakhbanov, R.B. and Paytayeva, K.T. and Akhov, M.A.}, title={Accounting principles and formation of reserves in financial statements: opportunities and risks of data manipulation}, journal={JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT}, publisher={Autonomous Commercial Organization for Additional Professional Education Center for the Development of Education and Science}, year={2025}, pages={112-117}, volume={0}, issue={8}, }