%0 Journal Article
%T Evolution of Accounting Practices for Usage of Accounting Estimates As for Disclosure of Reporting Information on ESG Factors and Risks
%A Safonova, I.V.
%A Kartashov, V.S.
%K accounting estimates, corporate reporting, financial reporting, disclosure, transparency
%J Auditor
%D 2023
%N 9
%P 9
%I INFRA-M Academic Publishing LLC.