Niyama, Jorge Katsumi, e Paulo César de Melo Mendes. “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 17, no. 1 (janeiro 2, 2025). Acessado janeiro 8, 2025. https://periodicos.ufrn.br/ambiente/article/view/38726.