ISSN 2413-2322 (Online)

ISSN 2221-1055 (Print)

Kovalchuk Tetiana Mykolayivna

Article author:

doctor of econ. sciences, prof., head of the department of accounting, analysis and audit, Yuriy Fedkovych Chernivtsi National University (2, Kotsjubynskyi Str., Chernivtsi)