00600naa#a2200169#i#450# EN\INFRA-M\bibl\98511 20260130144559.5 2500-0527 20250630b2025####ek#y0engy0150####ca RU Theoretical aspects of accounting for claims in commercial organizations Journal article Moscow INFRA-M Academic Publishing LLC. 2025 9 с. Journal article local Экономика. Народное хозяйство. Экономические науки. 33 Golova Elena Evgen'evna naukaru.ru