00491naa#a2200169#i#450# EN\INFRA-M\bibl\6649 20240826224529.1 1998-0701 20130717b2013####ek#y0engy0150####ca RUS RU Rating companies in outsourcing of accounting functions up to 2012 Journal article Moscow INFRA-M Academic Publishing LLC. 2013 8 с. Journal article local Khanferyan V. V. naukaru.ru