| DC Field | Value | Language |
| dc.contributor.author | Kholkin, A. V. | - |
| dc.contributor.author | Lubofeev, V. D. | - |
| dc.contributor.author | Ovcharenko, A. V. | - |
| dc.contributor.author | Sozinova, A. A. | - |
| dc.contributor.author | Shapkina, L. N. | - |
| dc.date.accessioned | 2026-10-22T09:03:55Z | - |
| dc.date.available | 2026-10-22T09:03:55Z | - |
| dc.date.issued | 2023 | - |
| dc.identifier.citation | Comparison of legal regulation of expense accounting in the Russian Federation and the People’s Republic of China / A.V. Kholkin, V.D. Lubofeev, A.V. Ovcharenko [et al.] // Sustainable Development Risks and Risk Management: A Systemic View from the Positions of Economics and Law / ed. E.G. Popkova. - Cham, 2023. - P. 173-178. - (Advances in Science, Technology & Innovation). - Refer.: p. 178. | ru |
| dc.identifier.uri | http://dspace.bsuedu.ru/handle/123456789/67417 | - |
| dc.description.abstract | The originality and scientific nov-elty of this research lie in determining the objects of comparison of accounting standards in terms of expense accounting and identifying similarities and differences between standards. As a result of the research, the authors identified the objects of comparison of accounting standards, as well as differences in standards | ru |
| dc.language.iso | en | ru |
| dc.subject | economy | ru |
| dc.subject | accounting | ru |
| dc.subject | expenses | ru |
| dc.subject | accounting standards | ru |
| dc.subject | comparison | ru |
| dc.subject | People’s Republic of China | ru |
| dc.subject | Russian Federation | ru |
| dc.title | Comparison of legal regulation of expense accounting in the Russian Federation and the People’s Republic of China | ru |
| dc.type | Article | ru |
| Appears in Collections: | Статьи из периодических изданий и сборников (на иностранных языках) = Articles from periodicals and collections (in foreign languages)
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