00461naa#a2200169#i#450# EN\INFRA-M\bibl\6851 20240728021514.7 1998-0701 20141025b2014####ek#y0engy0150####ca RUS RU Accounting of loans and borrowings Journal article Moscow INFRA-M Academic Publishing LLC. 2014 6 с. Journal article local Parasotskaya N. N. naukaru.ru