%0 Journal Article %T Adapting to changes: accounting statements in 2025 %A Bammathanova, M.K. %A Lugueva, S.N. %K accounting, digitalization, automation, international standards, adaptation to changes, balance sheet, financial results report %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2025 %N 0 %P 5 %I ITBO University