В. В. Бочаров

Финансовый анализ


Скачать книгу

отражении в бухгалтерском учете долгосрочных финансовых вложений следует руководствоваться Порядком отражения в бухгалтерском учете операций с ценными бумагами, утвержденным Минфином РФ 15.01.1997 г. № 2.

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