@article{Volkova2025to, author={Volkova, A.A. and Yazykova, S.V.}, title={TO THE QUESTION OF DETERMINING THE COMPOSITION OF THE ACCOUNTING BALANCE SHEET, TAKING INTO ACCOUNT THE SIGNIFICANCE}, journal={Auditor}, publisher={INFRA-M Academic Publishing LLC.}, year={2025}, pages={9-15}, volume={11}, issue={11}, }