For citations:

Turmanov M.T., Rogulenko T.M. The impact of digital technologies on the information potential of accounting (financial) statements. Part 1: the concept of assessing the information content of corporate reporting, the model of digitaliasation of assets, liabilities and their impact on the information potential of reporting. Vestnik Universiteta. 2022;1(7):129-137. (In Russ.) https://doi.org/10.26425/1816-4277-2022-7-129-137