@article{Sitnikova2025fas,
author={Sitnikova, V.A. and Sitnikova, S.A.},
title={FAS 4/2023: Material Information in Accounting (Financial) Statements},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2025},
pages={21-27},
volume={11},
issue={4},
}