@article{Safonova2023evolution,
author={Safonova, I.V. and Kartashov, V.S.},
title={Evolution of Accounting Practices for Usage of Accounting Estimates As for Disclosure of Reporting Information on ESG Factors and Risks},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2023},
pages={29-38},
volume={9},
issue={6},
}