00823naa#a2200193#i#450# EN\\bibl\92414 20250118131134.6 2782-4586 20250113b2025####ek#y0engy0150####ca RU Accounting principles and formation of reserves in financial statements: opportunities and risks of data manipulation Journal article Moscow Autonomous Commercial Organization for Additional Professional Education Center for the Development of Education and Science 2025 5 с. Journal article local Универсальный характер экономических законов. 330.113.2 Shakhbanov Ramazan Bakhmudovich Paytayeva Kometa Takhirovna Akhov Mammagomed Akhovich jomeam.ru