Standard-setters Versus Big4 Opinion, Concerning IASB Revision Project of the Conceptual Framework for Financial Reporting. The Case of Presentation and Disclosures Chapter. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice, [S. l.], v. 25, n. 2, p. 81–107, 2015. Disponível em: https://publicatii.uvvg.ro/index.php/studiaeconomia/article/view/238. Acesso em: 17 apr. 2026.