%0 Journal Article %T TO THE QUESTION OF DETERMINING THE COMPOSITION OF THE ACCOUNTING BALANCE SHEET, TAKING INTO ACCOUNT THE SIGNIFICANCE %A Volkova, A.A. %A Yazykova, S.V. %K significance, significant information, accounting, accounting policy, professional judgment, accounting (financial) statements %J Auditor %D 2025 %N 11 %P 6 %I INFRA-M Academic Publishing LLC.