@article{Simonova2026specifics,
author={Simonova, M.D. and Zhideleva, M.S.},
title={Specifics of Accounting for Hybrid Financial Instruments in the Consolidated Financial Statements of Energy Companies},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2026},
pages={3-14},
volume={12},
issue={4},
}