TY JOUR TI TO THE QUESTION OF DETERMINING THE COMPOSITION OF THE ACCOUNTING BALANCE SHEET, TAKING INTO ACCOUNT THE SIGNIFICANCE KW significance KW significant information KW accounting KW accounting policy KW professional judgment KW accounting (financial) statements JO Auditor AU Volkova, A.A. AU Yazykova, S.V. PY 2025 IS 11 PB INFRA-M Academic Publishing LLC.