Shkulipa, Liudmyla. 2021. “Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges”. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice 31 (2), 20-44. https://publicatii.uvvg.ro/index.php/studiaeconomia/article/view/669.