Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice, [S. l.], v. 31, n. 3, p. 75–103, 2021. Disponível em: https://publicatii.uvvg.ro/index.php/studiaeconomia/article/view/685. Acesso em: 15 apr. 2026.