TY  JOUR
TI  Accounting principles and formation of reserves in financial statements: opportunities and risks of data manipulation
KW  accounting
KW  the principle of caution
KW  reserves
KW  estimated liabilities
KW  financial statements
KW  regulatory regulation
JO  JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
AU  Shakhbanov, R.B.
AU  Paytayeva, K.T.
AU  Akhov, M.A.
PY  2025
IS  0
PB  Autonomous Commercial Organization for Additional Professional Education Center for the Development of Education and Science