For citations:

Suleymanov N.S. Accrual of Estimated Reserves and Estimated Liabilities and their Impact on Financial Results in the Accounting (Financial) Statements of Enterprises. Accounting. Analysis. Auditing. 2024;11(2):74-83. (In Russ.) https://doi.org/10.26794/2408-9303-2024-11-2-74-83