THEORETICAL AND METHODOLOGICAL BASIS FOR FORMING ACCOUNTING INFORMATION ON BANK CREDIT OPERATIONS. Collection of research papers «ECONOMIC STRATEGY AND PROSPECTS OF TRADE AND SERVICES SECTOR DEVELOPMENT», [S. l.], n. 2 (38), p. 6–18, 2025. DOI: 10.31359/2312-394X-2025-38-2-6. Disponível em: http://economic_strategy_journal.btu.kharkiv.ua/esptssd/article/view/149. Acesso em: 26 may. 2026.