@article{Dmitrieva2018the, author={Dmitrieva, I.. and Mashinistova, G.E. and Kharakoz, Y..}, title={The Process of Budgeting in the Context of the Transition to IFRS Reporting}, journal={Auditor}, publisher={INFRA-M Academic Publishing LLC.}, year={2018}, pages={42-50}, volume={4}, issue={6}, }