IMPROVEMENT OF ANALYTICAL PROCEDURES FOR COMPLETENESS AND TIMELINESS OF FORMATION OF RESERVES AT AGRICULTURAL ENTERPRISES . International Journal of Innovative Technologies in Economy, [S. l.], n. 1(33), 2021. DOI: 10.31435/rsglobal_ijite/30032021/7427. Disponível em: https://rspublisher.org/index.php/ijite/article/view/1882. Acesso em: 17 mar. 2026.