00503naa#a2200169#i#450# EN\INFRA-M\bibl\10803 20240507151724.2 1998-0701 20160525b2016####ek#y0engy0150####ca RUS RU Institute of the consolidated financial statements in the Russian Federation Journal article Moscow INFRA-M Academic Publishing LLC. 2016 10 с. Journal article local Neelova Natalia naukaru.ru