SUSTAINABLE DEVELOPMENT OF ENTERPRISES IN THE DIGITAL AGE: TRANSFORMATION OF ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS Authors O. Kondratіuk https://orcid.org/0000-0003-1000-0568 V. Glushchenko https://orcid.org/0009-0003-3484-9416 DOI: https://doi.org/10.32702/2307-2105.2026.4.151 Downloads pdf (Українська) Published 2026-04-23 Issue No. 4 (2026): Efektyvna ekonomika Section Статті