00714naa#a2200193#i#450# EN\\bibl\92414 20250605042116.4 2782-4586 20240830b2024####ek#y0engy0150####ca RU Accounting principles and formation of reserves in financial statements: opportunities and risks of data manipulation Journal article Moscow ITBO University 2024 5 с. Journal article local Универсальный характер экономических законов. 330.113.2 Shakhbanov Ramazan Bakhmudovich Paytayeva Kometa Takhirovna Akhov Mammagomed Akhovich jomeam.ru