Основы бухгалтерского учета. Курс лекций. Николай Вячеславович Лукьянов

Основы бухгалтерского учета. Курс лекций - Николай Вячеславович Лукьянов


Скачать книгу
MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.

      Примечания

      1

      Приказ Минфина РФ от 01.07.2004 N 180 <Об одобрении Концепции развития бухгалтерского учета и отчетности в Российской Федерации на среднесрочную перспективу>

      2

      Международные стандарты финансовой отчетности

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
Скачать книгу