TY JOUR TI SPECIAL-PURPOSE FUNDS IN THE ACTIVITIES OF A BUDGET INSTITUTION: THE ESSENCE AND FEATURES OF ACCOUNTING KW budget KW financing KW government programs KW targeted funds KW control KW gratuitous funds JO JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT AU Akbasheva, D.M. AU Isakova, Z.T. AU Kochkarova, M.S. AU Murat, T.Z. PY 2025 IS 0 PB ITBO University