The Role Of Valuation Reserves In Forming Financial Results And Improving The Reliability Of Audit Expertise. American Economist: Journal of Economics Finance and Global Policy, [S. l.], v. 1, n. 04, p. 45–52, 2026. Disponível em: http://scientajournals.com/index.php/3/article/view/114. Acesso em: 26 may. 2026.