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http://kremlin.ru/supplement/5111
. Accessed 25 Apr 2019. (in Russian)
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4. Khalikova, E.A., Shajhetdinova, A.R.: The classification of accounting and reporting information to user groups. Bull. Econ. Manag. 1, 54–57 (2015). (in Russian)
5. Kernan, K.: XBRL around the world. J. Account. 206(4), 62–66 (2008)