00672naa#a2200181#i#450# EN\INFRA-M\bibl\69281 20241105030610.2 1998-0701 20230626b2023####ek#y0engy0150####ca RU Evolution of Accounting Practices for Usage of Accounting Estimates As for Disclosure of Reporting Information on ESG Factors and Risks Journal article Moscow INFRA-M Academic Publishing LLC. 2023 9 с. Journal article local Проверка отчетности. Аудит. Ревизия. 657.6 Safonova Irina Viktorovna Kartashov V. S. naukaru.ru