00635naa#a2200181#i#4500001001600000005001700016011001400033100004100047102000700088200012900095210003400224215001000258608002700268675007700295700003600372700003100408856001400439EN\\bibl\10498420260531000939.7##a2782-4586##a20260530b2026####ek#y0engy0150####ca##aRU1#aCurrent issues of auditing the fair value of embedded options when checking financial statements under IFRSeJournal article1#aMoscowcITBO Universityd2026##a7 с.##aJournal article2local##aПроверка отчетности. Аудит. Ревизия. 657.6#1aGrigor'yangDmitriy Eduardovich#1aDanilkingKirill Igorevich4#ajomeam.ru