THE IMPACT OF METHODS OF REVENUE RECOGNITION AND PROVISIONS UNDER IFRS 15 AND IAS 37 ON THE COST OF DEBT OF CONSTRUCTION SECTOR ENTERPRISES Authors L. Zgalat-Lоzynska https://orcid.org/0000-0002-2063-5738 V. Shovkivska https://orcid.org/0000-0002-2379-0362 Т. Ivanova https://orcid.org/0000-0001-8883-7881 DOI: https://doi.org/10.32702/2307-2105.2026.5.110 Downloads pdf (Українська) Published 2026-05-26 Issue No. 5 (2026): Efektyvna ekonomika Section Статті