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
|
Print
|
Copy
|
Open
|
Total
|
|
Year 2018
|
Quarter 3
|
September
|
7
|
0
|
27
|
0
|
34
|
|
Quarter 4
|
October
|
5
|
0
|
12
|
0
|
17
|
|
November
|
2
|
0
|
2
|
0
|
4
|
|
December
|
4
|
0
|
4
|
0
|
8
|
|
Year 2019
|
Quarter 1
|
January
|
3
|
0
|
5
|
0
|
8
|
|
February
|
3
|
0
|
2
|
0
|
5
|
|
March
|
0
|
0
|
0
|
0
|
0
|
|
Quarter 2
|
April
|
2
|
0
|
5
|
0
|
7
|
|
May
|
2
|
0
|
5
|
0
|
7
|
|
June
|
2
|
0
|
3
|
0
|
5
|
|
Quarter 3
|
July
|
3
|
0
|
2
|
0
|
5
|
|
August
|
0
|
0
|
0
|
0
|
0
|
|
September
|
4
|
0
|
7
|
0
|
11
|
|
Quarter 4
|
October
|
1
|
0
|
0
|
0
|
1
|
|
November
|
2
|
0
|
4
|
0
|
6
|
|
December
|
1
|
0
|
6
|
0
|
7
|
|
Year 2020
|
Quarter 1
|
January
|
4
|
0
|
13
|
0
|
17
|
|
February
|
4
|
0
|
6
|
0
|
10
|
|
March
|
3
|
0
|
8
|
0
|
11
|
|
Quarter 2
|
April
|
3
|
0
|
5
|
0
|
8
|
|
May
|
1
|
0
|
4
|
0
|
5
|
|
June
|
5
|
0
|
2
|
0
|
7
|
|
Quarter 3
|
July
|
1
|
0
|
4
|
0
|
5
|
|
August
|
4
|
0
|
2
|
0
|
6
|
|
September
|
9
|
0
|
4
|
0
|
13
|
|
Quarter 4
|
October
|
4
|
0
|
2
|
0
|
6
|
|
November
|
2
|
0
|
5
|
0
|
7
|
|
December
|
6
|
0
|
1
|
0
|
7
|
|
Year 2021
|
Quarter 1
|
January
|
5
|
0
|
4
|
0
|
9
|
|
February
|
3
|
0
|
5
|
0
|
8
|
|
March
|
7
|
0
|
3
|
0
|
10
|
|
Quarter 2
|
April
|
1
|
0
|
1
|
0
|
2
|
|
May
|
19
|
0
|
5
|
0
|
24
|
|
June
|
12
|
0
|
2
|
0
|
14
|
|
Quarter 3
|
July
|
8
|
0
|
4
|
0
|
12
|
|
August
|
6
|
0
|
7
|
0
|
13
|
|
September
|
6
|
0
|
5
|
0
|
11
|
|
Quarter 4
|
October
|
5
|
0
|
7
|
0
|
12
|
|
November
|
5
|
0
|
2
|
0
|
7
|
|
December
|
9
|
0
|
7
|
0
|
16
|
|
Year 2022
|
Quarter 1
|
January
|
13
|
0
|
7
|
0
|
20
|
|
February
|
5
|
0
|
5
|
0
|
10
|
|
March
|
10
|
0
|
2
|
0
|
12
|
|
Quarter 2
|
April
|
9
|
0
|
6
|
0
|
15
|
|
May
|
10
|
0
|
11
|
0
|
21
|
|
June
|
5
|
0
|
8
|
0
|
13
|
|
Quarter 3
|
July
|
7
|
0
|
8
|
0
|
15
|
|
August
|
6
|
0
|
0
|
0
|
6
|
|
September
|
6
|
0
|
3
|
0
|
9
|
|
Quarter 4
|
October
|
9
|
0
|
7
|
0
|
16
|
|
November
|
2
|
0
|
19
|
0
|
21
|
|
December
|
9
|
0
|
20
|
0
|
29
|
|
Year 2023
|
Quarter 1
|
January
|
7
|
0
|
27
|
0
|
34
|
|
February
|
6
|
0
|
33
|
0
|
39
|
|
March
|
7
|
0
|
58
|
0
|
65
|
|
Quarter 2
|
April
|
5
|
0
|
43
|
0
|
48
|
|
May
|
7
|
0
|
54
|
0
|
61
|
|
June
|
8
|
0
|
63
|
0
|
71
|
|
Quarter 3
|
July
|
3
|
0
|
27
|
0
|
30
|
|
August
|
1
|
0
|
27
|
0
|
28
|
|
September
|
6
|
0
|
36
|
0
|
42
|
|
Quarter 4
|
October
|
6
|
0
|
26
|
0
|
32
|
|
November
|
4
|
0
|
30
|
0
|
34
|
|
December
|
5
|
0
|
42
|
0
|
47
|
|
Year 2024
|
Quarter 1
|
January
|
4
|
0
|
32
|
0
|
36
|
|
February
|
6
|
0
|
38
|
0
|
44
|
|
March
|
5
|
0
|
68
|
0
|
73
|
|
Quarter 2
|
April
|
10
|
0
|
67
|
0
|
77
|
|
May
|
2
|
0
|
5
|
0
|
7
|
|
Total
|
356
|
0
|
964
|
0
|
1,320
|
