@article{Sitnov2020impact, author={Sitnov, A.A. and Kashirskaya, L.V. and Belova, T.V.}, title={Impact of Insurance Industry Specifi cs on the Preparation of Consolidated Financial Statements}, journal={Auditor}, publisher={INFRA-M Academic Publishing LLC.}, year={2020}, pages={33-40}, volume={6}, issue={1}, }