00644naa#a2200181#i#450# EN\\bibl\113570 20260210182328.2 2782-4586 20251231b2025####ek#y0engy0150####ca RU The procedure for generating financial results records: status and ways of optimization Journal article Moscow ITBO University 2025 10 с. Journal article local Экономические науки в целом. Политическая экономия. 330 Isaeva Shamsiyat Magomedovna Israilova Zalina Ruslanovna jomeam.ru