00632naa#a2200169#i#450# EN\\bibl\103523 20251128185434.5 2782-4586 20251117b2025####ek#y0engy0150####ca RU Features of the modern balance sheet in a comparative aspect with the national accounting standards of Bulgaria and Russia Journal article Moscow ITBO University 2025 15 с. Journal article local Экономика. Народное хозяйство. Экономические науки. 33 Nedyalkova Plamena Georgieva jomeam.ru