@article{Shatunov2026the,
author={Shatunov, E.Y.},
title={The New Structure of the Statement of Profit or Loss under IFRS 18: How to Properly Present Company Results to Users of Financial Statements},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2026},
pages={19-22},
volume={12},
issue={5},
}