Otashev J. Theoretical views on the formation of commodity material reserves of industrial enterprises on the basis of International Financial Reporting Standards: https://doi.org/10.5281/zenodo.15082361. Journal of Contemporary World Studies [Internet]. 2025 Feb. 28 [cited 2025 Jun. 1];3(2):81-6. Available from: https://bestjournalup.com/index.php/jcws/article/view/1240