%0 Journal Article
%T Accounting principles and formation of reserves in financial statements: opportunities and risks of data manipulation
%A Shakhbanov, R.B.
%A Paytayeva, K.T.
%A Akhov, M.A.
%K accounting, the principle of caution, reserves, estimated liabilities, financial statements, regulatory regulation
%J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
%D 2025
%N 0
%P 5
%I Autonomous Commercial Organization for Additional Professional Education Center for the Development of Education and Science