00469naa#a2200157#i#450# EN\\bibl\104394 20251207185141.7 2221-3260 20250717b2025####ek#y0engy0150####ca RU The formation of accounting through historical stages Journal article Yaroslavl Yaroslavl State Technical University 2025 11 с. Journal article local Subach Tatyana Ivanovna comincon.ru