00608naa#a2200169#i#450# EN\INFRA-M\bibl\121870 20260807072113.5 1998-0701 20260327b2026####ek#y0engy0150####ca RU Professional Judgment in Accounting and Financial Reporting Journal article Moscow INFRA-M Academic Publishing LLC. 2026 5 с. Journal article local Бухгалтерия. Системы бухгалтерии. Бухгалтерские операции. 657.1 Krishtaleva Taisiya Ivanovna naukaru.ru