The 12 references in paper I. Kuznetcova V., N. Volkova N., O. Leonova I., И. Кузнецова В., Н. Волкова Н., О. Леонова И. (2017) “ОБЯЗАТЕЛЬНОЕ ИЗМЕНЕНИЕ УЧЕТНОЙ ПОЛИТИКИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ, ОБУСЛОВЛЕННОЕ СОВЕРШЕНСТВОВАНИЕМ НОРМАТИВНО- ПРАВОВОГО РЕГУЛИРОВАНИЯ БУХГАЛТЕРСКОГО УЧЕТА // MANDATORY CHANGE IN ACCOUNTING POLICY AGRICULTURE ORGANIZATION DUE IMPROVING THE LEGAL REGULATION OF ACCOUNTING” / spz:neicon:stavapk:464

1
Bakulina G. N., Polikarpov E. P. The treatment of the provision for doubtful debts in the agricultural organizations // International accounting. 2012. ¹ 46.
(check this in PDF content)
2
Belov N. G., Horuzhy L. I., Khusainova A. S. Features formed-tion ́s accounting policies in connection with the adoption of the Federal Law of 06.12.2011 ¹ 402-FZ “On Accounting” // Accounting in agri-farms. 2012. ¹ 8.
(check this in PDF content)
3
Accounting and Analysis: study guide / E. I. Kostyukova, O. V. Elchaninova, S. A. Tunin, I. B. Manzhosova, A. N. Bobrishev, M. N. Tatarinowà, S. V. Grishanova. Stavropol : SSAU, 2014. 408 p.
(check this in PDF content)
4
Karzaeva N. N. Accounting costs following periods in organizations AIC // Accounting in agriculture. 2011. ¹ 12.
(check this in PDF content)
5
Guidelines on accounting of income and expenses of agricultural and other organizations, agribusiness: Order M-va agriculture Ros. Federation of January 31, 2003 ¹ 28. Access from sprav. legal system «Consultant». Access: http:// www.sonsultant.ru.
(check this in PDF content)
6
Accounting: Feder. Ros law. Federation of December 6, 2011 ¹ 402-FZ // the Russian newspaper. 09.12.2011. Number 278.
(check this in PDF content)
7
Amendments to the regulations on accounting and accounting-sky annulment of the Order of the Ministry of Finance of the Russian Federation on January 15, 1997 ¹ 3 [electronic resource]: an order from the Ministry of Finance of the Russian Federation 24.12.2010 ¹ 186n. Access from sprav. legal system «Consultant». Access: http: // www.sonsultant.ru. òðîííûé ðåñóðñ]: ïðèêàç Ìèíôèíà ÐÔ îò 24.12.2010 ¹ 186í. Äîñòóï èç ñïðàâ.ïðàâîâîé ñèñòåìû «ÊîíñóëüòàíòÏëþñ». URL: http:// www.ñonsultant.ru.
(check this in PDF content)
8
Ïîëîæåíèå ïî âåäåíèþ áóõãàëòåðñêîãî ó÷åòà è áóõãàëòåðñêîé îò÷åòíîñòè â Ðîññèéñêîé Ôåäåðàöèè: [óòâ. ïðèêàçîì Ì-âà ôèíàíñîâ Ðîñ. Ôåäåðàöèè îò 29.07.1998 ã. ¹ 34í]// 23 ÏÁÓ. Ñáîðíèê ïîëîæåíèé ïî áóõãàëòåðñêîìó ó÷åòó. Ì. : Êíîðóñ, 2011. Ñ. 33–37.
(check this in PDF content)
9
Ïîëîæåíèå ïî áóõãàëòåðñêîìó ó÷åòó «Ó÷åòíàÿ ïîëèòèêà îðãàíèçàöèè» (ÏÁÓ 1/2008): ïðèêàç Ì-âà ôèíàíñîâ Ðîñ. Ôåäåðàöèè îò 28 íîÿáðÿ 2010 ã. ¹ 144í // 23 ÏÁÓ. Ñáîðíèê ïîëîæåíèé ïî áóõãàëòåðñêîìó ó÷åòó. Ì. : Êíîðóñ. 2011. Ñ. 3–8.
(check this in PDF content)
10
Ïîëîæåíèå ïî áóõãàëòåðñêîìó ó÷åòó «Îöåíî÷íûå îáÿçàòåëüñòâà, óñëîâíûå îáÿçàòåëüñòâà è óñëîâíûå àêòèâû» (ÏÁÓ 8/2010): ïðèêàç Ì-âà ôèíàíñîâ Ðîñ. Ôåäåðàöèè îò 13.12.2010 ¹ 167í // 23 ÏÁÓ. Ñáîðíèê ïîëîæåíèé ïî áóõãàëòåðñêîìó ó÷åòó. Ì. : Êíîðóñ, 2011. Ñ. 51–56.
(check this in PDF content)
11
èðêîâà Ì. Á., Ìàëèöêàÿ Â. Á. Êîíöåïòóàëüíûå àñïåêòû ìåæäóíàðîäíîé è ðîññèéñêîé ïðàêòèêè ôîðìèðîâàíèÿ è èñïîëüçîâàíèÿ ðåçåðâà ïî ñîìíèòåëüíûì äîëãàì // Ìåæäóíàðîäíûé áóõãàëòåðñêèé ó÷åò. 2014. ¹ 24.
(check this in PDF content)
12
Øèðîáîêîâ Â. Ã., Ãðèáàíîâà Ç. Ì., Ãðèáàíîâ À. À. Òåîðèÿ áóõãàëòåðñêîãî ó÷åòà: ó÷åá. ïîñîáèå. Âîðîíåæ : ÔÃÁÎÓ ÂÏÎ Âîðîíåæñêèé ÃÀÓ, 2010. 199 ñ. 8. Regulations on accounting and accounting of
(check this in PDF content)