%0 Journal Article %T Accounting principles and formation of reserves in financial statements: opportunities and risks of data manipulation %A Shakhbanov, R.B. %A Paytayeva, K.T. %A Akhov, M.A. %K accounting, the principle of caution, reserves, estimated liabilities, financial statements, regulatory regulation %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2024 %N 0 %P 5 %I ITBO University