id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-12561	Wan, Zhaohan	Challenges and Opportunities Presented by Modern Financial Instruments to Accounting Standards and Statements	2023	4	.pdf	application/pdf	2795	122	27	2. Challenges of Accounting Standards and Financial Statements The development of modern financial instruments puts forward new requirements for the presentation and format of financial statements. Keywords: Modern financial instruments, Accounting standards, Financial statements, Challenge.	cache/fbem-12561.pdf	txt/fbem-12561.txt