%0 Journal Article %T The Practice of Applying the Discount Rate in the Assessment of Accounting (Financial) Reporting Indicators %A Krishtaleva, T.I. %A Kachkova, O.E. %K accounting (financial) statements, disclosures, valuation, cash flows, discount rate %J Auditor %D 2025 %N 11 %P 6 %I INFRA-M Academic Publishing LLC.