“ACCOUNTING POLICY: ESSENCE AND IMPACT OF EXTERNAL AND INTERNAL FACTORS ON FORMATION AND PRACTICE”. Economic journal of Lesya Ukrainka Volyn National University 2, no. 34 (January 26, 2024): 15–28. Accessed May 21, 2025. https://www.echas.vnu.edu.ua/index.php/echas/article/view/813.