%0 Journal Article %T FORMATION OF THE MAIN DIRECTIONS FOR IMPROVING APPROACHES TO ASSESSING THE FUNCTIONING OF A COMMERCIAL ENTERPRISE %A Sibiryatkina, I.V. %K integration, assessment, financial accounting, tax accounting, information, tools %J Actual directions of scientific researches of the XXI century: theory and practice %D 2022 %N 10 %P 10 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov