ACCOUNTING POLICY: ESSENCE AND IMPACT OF EXTERNAL AND INTERNAL FACTORS ON FORMATION AND PRACTICE. Ekon. čas. Volins. nac. unìv. ìm. Lesì Ukraïnki [Internet]. 2024 Jan. 26 [cited 2025 May 10];2(34):15-28. Available from: https://www.echas.vnu.edu.ua/index.php/echas/article/view/813