Kim, Oksana (December 2013). "Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective". The International Journal of Accounting. 48 (4): 525–547. doi:10.1016/j.intacc.2013.10.007. S2CID17175103.
Kim, Oksana (December 2013). "Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective". The International Journal of Accounting. 48 (4): 525–547. doi:10.1016/j.intacc.2013.10.007. S2CID17175103.