@article{Polyakova2015accounting,
author={Polyakova, I.A. and Zarkova, O.V.},
title={ACCOUNTING POLICY ON THE DOUBTFUL DEBT RESERVE CREATION},
journal={Bulletin of KSAU},
publisher={Krasnoyarsk State Agrarian University},
year={2015},
pages={134-138},
volume={},
issue={3},
}