00645naa#a2200181#i#450# EN\INFRA-M\bibl\122803 20260513181742.3 1998-0701 20260430b2026####ek#y0engy0150####ca RU Specifics of Accounting for Hybrid Financial Instruments in the Consolidated Financial Statements of Energy Companies Journal article Moscow INFRA-M Academic Publishing LLC. 2026 11 с. Journal article local Проверка отчетности. Аудит. Ревизия. 657.6 Simonova M. D. Zhideleva M. S. naukaru.ru