@article{Dzhikiya2023off-balance,
author={Dzhikiya, M.K.},
title={OFF-BALANCE SHEET ACCOUNTING FOR CHANGES (TRANSFORMATIONS) OF CAPITAL IN VALUE CREATION PROCESSES},
journal={Vestnik of Kazan State Agrarian University},
publisher={Kazan state agrarian University},
year={2023},
pages={136-142},
volume={18},
issue={4},
}