00513naa#a2200169#i#450# EN\INFRA-M\bibl\6809 20250112094810.7 1998-0701 20150225b2015####ek#y0engy0150####ca RUS RU Accountant professional judgment as an instrument of accounting decision selection Journal article Moscow INFRA-M Academic Publishing LLC. 2015 9 с. Journal article local Ustinova Yana Igorevna naukaru.ru