@article{Sitnikova2022fas,
author={Sitnikova, S.A. and Sitnikova, V.A.},
title={FAS 6/2020 «Fixed Assets»: the Principle of Rationality in Determining the Materiality Criteria},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2022},
pages={24-29},
volume={8},
issue={4},
}