00682naa#a2200169#i#450# EN\INFRA-M\bibl\45482 20240504191623.6 1998-0701 20210813b2021####ek#y0engy0150####ca RU Accounting for Fixed Assets and Capital Investments As a Key Issue in the Audit of Financial Statements Journal article Moscow INFRA-M Academic Publishing LLC. 2021 14 с. Journal article local Управление предприятиями. Организация производства, торговли и транспорта. 65 Sotnikova Lyudmila Viktorovna naukaru.ru