00671naa#a2200181#i#4500001002200000005001700022011001400039100004100053102000700094200015700101210005100258215001000309608002700319675007700346700003100423700002100454856001400475EN\INFRA-M\bibl\6928120241019221221.6##a1998-0701##a20230626b2023####ek#y0engy0150####ca##aRU1#aEvolution of Accounting Practices for Usage of Accounting Estimates As for Disclosure of Reporting Information on ESG Factors and RiskseJournal article1#aMoscowcINFRA-M Academic Publishing LLC.d2023##a9 с.##aJournal article2local##aПроверка отчетности. Аудит. Ревизия. 657.6#1aSafonovagIrina Viktorovna#1aKartashovgV. S.4#azh-szf.ru