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| Subject | English | Russian |
| gen. | first-time adoption | первое применение (IFRS 1 – First-time Adoption of International Financial Reporting Standards Alexander Demidov) |
| account. | first-time adoption of IFRS | первое применение МСФО (Aiduza) |
| account. | first-time adoption of IFRS | применение МСФО впервые (Aiduza) |