%0 Journal Article %T Disclosure of Individual Information When Presenting Items in the Financial Statements of a Commercial Organization %A Krishtaleva, T.I. %K information, financial statements, level of materiality, disclosures, professional judgment, accounting policies, going concern assumption, material uncertainties, fair value %J Auditor %D 2023 %N 9 %P 6 %I INFRA-M Academic Publishing LLC.