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Ситникова, В.А. ФСБУ 28/2023: Обязательное проведение инвентаризации // Аудитор. – 2025. – № 11. — С. 23-28. — Хранение – Верхняя Масловка, 15. — <URL:http://elib.fa.ru/art2025/bv1450.pdf>.
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