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Berikova N.B., Pavlova N.C., Bagomaeva D.K. Budget accounting reform in the Russian federation: stages, methods and prospects of integration with IFRS. Economic policy and financial resources. 2025;4(3):73-83. (In Russ.) https://doi.org/10.53315/2949-1177-2025-4-3-73-83

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