HerasymovychА. М. “Economic Meaning of Transactions As the Basis for Distinguishing Between Monetary and Non-Monetary Assets in Accounting”. Scientific Bulletin of the National Academy of Statistics, Accounting and Audit0, no. 3 (September 20, 2017): 86-91. Accessed July 9, 2026. https://nasoa-journal.com.ua/index.php/journal/article/view/110.