ASSETS AND LIABILITIES OF AN ENTERPRISE: EVOLUTION, CURRENT TRENDS AND DIGITIZATION OF FINANCIAL ACCOUNTING Authors O. Kondratіuk https://orcid.org/0000-0003-1000-0568 DOI: https://doi.org/10.32702/2307-2105.2026.5.40 Downloads pdf (Українська) Published 2026-05-26 Issue No. 5 (2026): Efektyvna ekonomika Section Статті