Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice, [S. l.], v. 31, n. 2, p. 20–44, 2021. Disponível em: https://publicatii.uvvg.ro/index.php/studiaeconomia/article/view/669. Acesso em: 15 apr. 2026.