Directive 2013/34/EU Directive 2022/2464 Financial corporations ISSB International Public Sector Accounting Standards (IPSAS) Non-financial corporations UNCTAD central bank digital currencies cryptocurrency digital economy, digital finance e-hryvnia management report neoliberal strategies non-financial reporting reforms of the social security contributions report on payments to the government sources of financing social expenditures stablecoins sustainability reporting tax burden on labor the General Government sector the labour taxes incidence virtual assets virtual assets service providers wartime Директива 2013/34/ЄС Директива 2022/2464 ЮНКТАД воєнний стан