%0 Journal Article
%T A Forward-Looking Approach to Accounting Change: Complexities of Understanding and How to Apply
%A Sotnikova, L.V.
%K changes in the accounting procedure, a promising approach to amendments to the accounting procedure, changes in the useful life of fi xed assets
%J Auditor
%D 2021
%N 7
%P 11
%I INFRA-M Academic Publishing LLC.