TY  JOUR
TI  Evolution of Accounting Practices for Usage of Accounting Estimates As for Disclosure of Reporting Information on ESG Factors and Risks
KW  accounting estimates
KW  corporate reporting
KW  financial reporting
KW  disclosure
KW  transparency
JO  Auditor
AU  Safonova, I.V.
AU  Kartashov, V.S.
PY  2023
IS  9
PB  INFRA-M Academic Publishing LLC.