E. L. Gulkova
State University of Management
Russian Federation

Elena L. Gulkova, Cand. Sci. (Econ.), Assoc. Prof. at the Accounting, Audit and Taxation Department

Moscow

M. V. Karp
State University of Management
Russian Federation

Marina V. Karp, Dr. Sci. (Econ.), Head of the Accounting, Audit and Taxation Department

Moscow

M. V. Tipalina
State University of Management
Russian Federation

Maria V. Tipalina, Cand. Sci. (Econ.), Assoc. Prof. at the Accounting, Audit and Taxation Department

Moscow