Niyozov , D. (2025). THEORETICAL FUNDAMENTALS OF ACCOUNTING POLICY, CHANGES IN ACCOUNT ESTIMATES AND ERRORS WHEN DRAWING UP A FINANCIAL REPORT: https://doi.org/10.5281/zenodo.14759831. Journal of Contemporary World Studies, 3(1), 189-194. https://bestjournalup.com/index.php/jcws/article/view/1098