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Browsing № 3 (129) 2022 by Author "Potapova, Natalya Vasilievna"
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The role of professional ethics and internal audit in the disclosure of information about the enterprise
Potapova, Natalya Vasilievna; Priymachuk, Irina Vasilievna (BrSTU, 2022)The issue of disclosure continues to be a challenge for users of financial and non-financial reporting and the accounting standards community. Financial disclosure standards aim to improve the qualitative characteristics, comparability, verifiability, timeliness and understandability of financial ...2023-01-20