FOMINA, .; SEMENOVA, .; BEREZOVSKA, . Transformation of financial reporting of small enterprises according to IFRS. Ius Modernum, [S. l.], v. 123, n. 4, p. 44–59, 2022. DOI: 10.31617/3.2022(123)04. Disponível em: https://journals.knute.edu.ua/foreign-trade/article/view/1354. Acesso em: 21 mar. 2026.