TY JOUR TI Disclosure of Individual Information When Presenting Items in the Financial Statements of a Commercial Organization KW information KW financial statements KW level of materiality KW disclosures KW professional judgment KW accounting policies KW going concern assumption KW material uncertainties KW fair value JO Auditor AU Krishtaleva, T.I. PY 2023 IS 9 PB INFRA-M Academic Publishing LLC.