00635naa#a2200181#i#450# EN\\bibl\104984 20260531000959.7 2782-4586 20260530b2026####ek#y0engy0150####ca RU Current issues of auditing the fair value of embedded options when checking financial statements under IFRS Journal article Moscow ITBO University 2026 7 с. Journal article local Проверка отчетности. Аудит. Ревизия. 657.6 Grigor'yan Dmitriy Eduardovich Danilkin Kirill Igorevich jomeam.ru