00674naa#a2200169#i#4500001002200000005001700022011001400039100004100053102000700094200011700101210005100218215001100269608002700280675014700307700003500454856001500489EN\INFRA-M\bibl\4435520240419160055.5##a1998-0701##a20210615b2021####ek#y0engy0150####ca##aRU1#aA Forward-Looking Approach to Accounting Change: Complexities of Understanding and How to ApplyeJournal article1#aMoscowcINFRA-M Academic Publishing LLC.d2021##a11 с.##aJournal article2local##aУправление предприятиями. Организация производства, торговли и транспорта. 65#1aSotnikovagLyudmila Viktorovna4#anaukaru.ru