%0 Journal Article %T ACCOUNTING POLICY ON THE DOUBTFUL DEBT RESERVE CREATION %A Polyakova, I.A. %A Zarkova, O.V. %K accounting policy, doubtful debt reserve, accounting, tax accounting, managerial accounting %J Bulletin of KSAU %D 2015 %N %P 4 %I Krasnoyarsk State Agrarian University