%0 Journal Article
%T Evolution of Accounting Practices for Regulating Estimated Values in Order to Integrate Financial and Non-Financial Reporting Indicators
%A Safonova, I.V.
%A Kartashov, V.S.
%K estimates, accounting estimates, IFRS, disclosures, accounting, reporting
%J Auditor
%D 2022
%N 8
%P 6
%I INFRA-M Academic Publishing LLC.