TY  JOUR
TI  Transformation of financial statements in accordance with IFRS using the example of a Russian company
KW  IFRS
KW  RAS
KW  financial statements
KW  transparency
KW  materiality
KW  disclosure of information
KW  PJSC Severstal
KW  RAS
KW  consolidated financial statements
KW  management decisions
JO  Journal of Applied Research
AU  Zhigunova, N.V.
AU  Dunaeva, V.I.
AU  Shaukhina, A.M.
PY  2026
IS  0
PB  ITBO University