Fomina, Olena; Zadniprovsky, Oleksandr; Korol, Svitlana; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 1, pp. 26-38
The article considers the theoretical prerequisites and regulatory requirements that determine the practical approaches to the application of professional judgment in defining the best way to present reporting information. In the course of the research, the authors took as a basis the regulatory...