@article{Serebryakova2017standardization,
author={Serebryakova, T.Y.},
title={Standardization of Records Estimated Liabilities in the Russian and International Standards and Implementation of the Audit of the Accounting (Financial) Statements},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2017},
pages={24-32},
volume={3},
issue={5},
}