2023
DOI: 10.12737/1998-0701-2023-9-6-29-38
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Evolution of Accounting Practices for Usage of Accounting Estimates As for Disclosure of Reporting Information on ESG Factors and Risks

Abstract: The purpose of the study is to analyze the current practice of determination and disclosing of accounting estimates specifically provisions and contingent liabilities in the financial statements of Russian and foreign companies in the oil and gas, metals and mining and energy industries. As a result of the study, the use of accounting estimates in relation to the disclosure of ESG indicators was analyzed. Th e best practices for their disclosure in relation to financial estimations were identified. Based on th… Show more

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