Khoma, Svitlana, and Kateryna Yatsyshyn. “Strategic Aspects of Generating Accounting Information on Accounts Receivable under IFRS 9 «Financial Instruments»”. International Science Journal of Management, Economics & Finance 5, no. 2 (April 1, 2026): 1–11. Accessed April 2, 2026. https://isg-journal.com/isjmef/article/view/1156.