00482naa#a2200169#i#450# EN\INFRA-M\bibl\6723 20241109104019.6 1998-0701 20131117b2013####ek#y0engy0150####ca RUS RU IFRS for small and medium businesses on non-financial assets Journal article Moscow INFRA-M Academic Publishing LLC. 2013 4 с. Journal article local Dmitrieva I. naukaru.ru