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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Ermakova Marina Nikolaevna

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Open access Aug 2026

Performance indicators and new approaches to ensuring the transparency and comparability of financial information

The entry into force of the new International Financial Reporting Standard (IFRS) 18 «Presentation and Disclosure in Financial Statements» marks a transition to a qualitatively new level of transparency and comparability of corporate reporting. The subject of this study is the requirements for the disclosure of Managem...

Sheshnev Matvey Sergeevich, Ermakova Marina Nikolaevna · 0 citations

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