Румянцева В.М. Риск-ориентированный подход как основа формирования корпоративной учетной политики // Учет.Анализ.Аудит. – 2018. – №4. — Свободный доступ из сети Интернет (чтение, печать, копирование). — <URL:http://elib.fa.ru/art2018/bv1453.pdf>.
| Period | Read | Copy | Open | Total | ||
|---|---|---|---|---|---|---|
| Year 2018 | Quarter 3 | 7 | 0 | 27 | 0 | 34 |
| Quarter 4 | 11 | 0 | 18 | 0 | 29 | |
| Year 2019 | Quarter 1 | 6 | 0 | 7 | 0 | 13 |
| Quarter 2 | 6 | 0 | 13 | 0 | 19 | |
| Quarter 3 | 7 | 0 | 9 | 0 | 16 | |
| Quarter 4 | 4 | 0 | 10 | 0 | 14 | |
| Year 2020 | Quarter 1 | 11 | 0 | 27 | 0 | 38 |
| Quarter 2 | 9 | 0 | 11 | 0 | 20 | |
| Quarter 3 | 14 | 0 | 10 | 0 | 24 | |
| Quarter 4 | 12 | 0 | 8 | 0 | 20 | |
| Year 2021 | Quarter 1 | 15 | 0 | 12 | 0 | 27 |
| Quarter 2 | 32 | 0 | 8 | 0 | 40 | |
| Quarter 3 | 20 | 0 | 16 | 0 | 36 | |
| Quarter 4 | 19 | 0 | 16 | 0 | 35 | |
| Year 2022 | Quarter 1 | 28 | 0 | 14 | 0 | 42 |
| Quarter 2 | 24 | 0 | 25 | 0 | 49 | |
| Quarter 3 | 19 | 0 | 11 | 0 | 30 | |
| Quarter 4 | 20 | 0 | 46 | 0 | 66 | |
| Year 2023 | Quarter 1 | 20 | 0 | 118 | 0 | 138 |
| Quarter 2 | 20 | 0 | 160 | 0 | 180 | |
| Quarter 3 | 10 | 0 | 90 | 0 | 100 | |
| Quarter 4 | 15 | 0 | 98 | 0 | 113 | |
| Year 2024 | Quarter 1 | 15 | 0 | 138 | 0 | 153 |
| Quarter 2 | 31 | 0 | 143 | 0 | 174 | |
| Quarter 3 | 36 | 0 | 104 | 0 | 140 | |
| Quarter 4 | 29 | 0 | 111 | 0 | 140 | |
| Year 2025 | Quarter 1 | 26 | 0 | 148 | 0 | 174 |
| Quarter 2 | 45 | 0 | 142 | 0 | 187 | |
| Quarter 3 | 45 | 0 | 127 | 0 | 172 | |
| Quarter 4 | 52 | 0 | 137 | 0 | 189 | |
| Year 2026 | Quarter 1 | 43 | 0 | 99 | 0 | 142 |
| Quarter 2 | 4 | 0 | 21 | 0 | 25 | |
| Total | 655 | 0 | 1,924 | 0 | 2,579 | |