Souza, M. P. R. de, and P. F. A. Shikida. “Impact of Amendments to IAS 16 and IAS 41 on the Economic-Financial Position of Brazilian Sugar-Energy Companies”. Journal of Accounting, Management and Governance, vol. 24, no. 1, Apr. 2021, pp. 92-108, doi:10.51341/1984-3925_2021v24n1a6.