NIYAMA, Jorge Katsumi; MENDES, Paulo César de Melo. Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036, [S. l.], v. 17, n. 1, 2025. DOI: 10.21680/2176-9036.2025v17n1ID38726. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/38726. Acesso em: 7 jan. 2026.