BEGIN:VCARD
VERSION:3.0
N;CHARSET=utf-8:Груба;Роман;;;
FN;CHARSET=utf-8:Роман Груба
EMAIL:rgruba@bdo.ua
SOURCE:https://www.ua-acc.bdo.global/VCard/7aba0edc-1152-44ce-859b-79a9e00787bb
ORG;CHARSET=utf-8:BDO
TITLE;CHARSET=utf-8:Керівник відділу бухгалтерського консультування та супроводу транзакцій BDO в Україні
URL:https://www.ua-acc.bdo.global/uk-ua/blogs-2/consulting/authors/gruba-roman
REV:20260603T022913Z
TEL;TYPE=WORK:+ 380 44 393 26 87
TEL;TYPE=CELL:+ 380 50 715 28 44
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
END:VCARD
