00587naa#a2200169#i#450# EN\\bibl\131600 20260812144019.3 2782-4586 20260731b2026####ek#y0engy0150####ca RU Approaches to estimating carbon units in corporate reporting in the context of Russian specifics Journal article Moscow ITBO University 2026 3 с. Journal article local Теория бухгалтерского учета, например,. 657.01 Umahanov Magomed Alhazurovich jomeam.ru