Accounting and Fiscal Considerations upon Performance Guarantees - Particular Case of Construction Works. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice, [S. l.], v. 28, n. 4, p. 81–96, 2018. Disponível em: https://publicatii.uvvg.ro/index.php/studiaeconomia/article/view/401. Acesso em: 17 apr. 2026.