00673naa#a2200181#i#450# EN\INFRA-M\bibl\57091 20241105030410.2 1998-0701 20221229b2022####ek#y0engy0150####ca RU Evolution of Accounting Practices for Regulating Estimated Values in Order to Integrate Financial and Non-Financial Reporting Indicators Journal article Moscow INFRA-M Academic Publishing LLC. 2022 6 с. Journal article local Проверка отчетности. Аудит. Ревизия. 657.6 Safonova Irina Viktorovna Kartashov V. S. naukaru.ru