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 | 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 | 9 | 0 | 42 | 0 | 51 | ||
| June | 12 | 0 | 34 | 0 | 46 | ||
| Quarter 3 | July | 9 | 0 | 34 | 0 | 43 | |
| August | 17 | 0 | 36 | 0 | 53 | ||
| September | 10 | 0 | 34 | 0 | 44 | ||
| Quarter 4 | October | 9 | 0 | 30 | 0 | 39 | |
| November | 9 | 0 | 44 | 0 | 53 | ||
| December | 11 | 0 | 37 | 0 | 48 | ||
| Year 2025 | Quarter 1 | January | 14 | 0 | 58 | 0 | 72 |
| February | 7 | 0 | 56 | 0 | 63 | ||
| March | 5 | 0 | 34 | 0 | 39 | ||
| Quarter 2 | April | 15 | 0 | 38 | 0 | 53 | |
| May | 21 | 0 | 59 | 0 | 80 | ||
| June | 9 | 0 | 45 | 0 | 54 | ||
| Quarter 3 | July | 14 | 0 | 46 | 0 | 60 | |
| August | 12 | 0 | 44 | 0 | 56 | ||
| September | 19 | 0 | 37 | 0 | 56 | ||
| Quarter 4 | October | 16 | 0 | 52 | 0 | 68 | |
| November | 16 | 0 | 43 | 0 | 59 | ||
| December | 20 | 0 | 42 | 0 | 62 | ||
| Year 2026 | Quarter 1 | January | 7 | 0 | 27 | 0 | 34 |
| February | 16 | 0 | 32 | 0 | 48 | ||
| March | 20 | 0 | 38 | 0 | 58 | ||
| Total | 651 | 0 | 1,901 | 0 | 2,552 | ||