Vitalii Kuzoma

Doctor of Economic Sciences, Associate Professor

Mykolaiv National Agrarian University

54008, 9 Georgiy Gongadze Str., Mykolaiv, Ukraine

https://orcid.org/0000-0002-6763-2120

kuzyoma@mnau.edu.ua

Features of financial reporting by small enterprises and microenterprises: Ukrainian and international experience

23.12.2025

Vitalii Kuzoma*

kuzyoma@mnau.edu.ua

  • Keywords accounting; economic transparency; harmonisation of standards; digital data formats; management analytics; regulatory convergence; quality of information systems
  • DOI https://doi.org/10.31649/vis/4.2025.59