I. P. Kurochkina
P.G. Demidov Yaroslavl State University
Russian Federation

Dr. Sci. (Economics), Associate Professor, Professor of the Department of Accounting, Analyses and Audit,

I. I. Kalinin
P.G. Demidov Yaroslavl State University
Russian Federation

Postgraduate,

L. A. Mamatova
P.G. Demidov Yaroslavl State University
Russian Federation

Cand. Sci. (Economics), Associate Professor of the Department of Accounting, Analyses and Audit,

E. B. Shuvalova
Plehanov Russian University of Economics
Russian Federation

Dr. Sci. (Economics), Professor, Professor of the Department of Financial Management,