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    Editorial – Revista Ambiente Contábil – Volume 17 – Número 1 – Ano 2025 (Jan./Jun. 2025) by Prof. Dr. Maurício Corrêa da Silva

    Published 2025-01-01
    “…The present theoretical essay aims to assess the impacts of normative changes on the topic through a comparative study of the standards, emphasizing the approach related to “substance over form”. …”
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