00508naa#a2200169#i#4500001002100000005001700021011001400038100004100052101000800093102000700101200011000108210005100218215001000269608002700279700001700306856001500323EN\INFRA-M\bibl\677520250112184620.7##a1998-0701##a20140825b2014####ek#y0engy0150####ca0#aRUS##aRU1#aTheoretical aspects of fair value application in accounting of debt financial statementseJournal article1#aMoscowcINFRA-M Academic Publishing LLC.d2014##a6 с.##aJournal article2local#1aOdegovagN. 4#anaukaru.ru