%0 Journal Article
%T FAS 4/2023: Material Information in Accounting (Financial) Statements
%A Sitnikova, V.A.
%A Sitnikova, S.A.
%K FAS 4/2023 «Accounting (Financial) Statements», materiality, material information, relevant information, disclosure of material information
%J Auditor
%D 2025
%N 11
%P 6
%I INFRA-M Academic Publishing LLC.