Gaio, Cristina, Tiago Gonçalves, and Anabela Pereira. “Financial Crisis and Impairment Recognition in Non-Financial Assets”. Review of Business Management 23, no. 2 (June 29, 2021): 370–387. Accessed April 3, 2025. https://rbgn.fecap.br/RBGN/article/view/4108.