TY  JOUR
TI  Evolution of Accounting Practices for Regulating Estimated Values in Order to Integrate Financial and Non-Financial Reporting Indicators
KW  estimates
KW  accounting estimates
KW  IFRS
KW  disclosures
KW  accounting
KW  reporting
JO  Auditor
AU  Safonova, I.V.
AU  Kartashov, V.S.
PY  2022
IS  8
PB  INFRA-M Academic Publishing LLC.