@article{Safonova2022evolution,
author={Safonova, I.V. and Kartashov, V.S.},
title={Evolution of Accounting Practices for Regulating Estimated Values in Order to Integrate Financial and Non-Financial Reporting Indicators},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2022},
pages={24-30},
volume={8},
issue={12},
}