TY JOUR TI FAS 4/2023: Material Information in Accounting (Financial) Statements KW FAS 4/2023 «Accounting (Financial) Statements» KW materiality KW material information KW relevant information KW disclosure of material information JO Auditor AU Sitnikova, V.A. AU Sitnikova, S.A. PY 2025 IS 11 PB INFRA-M Academic Publishing LLC.