The implications of the Corona pandemic on the application of accounting assumptions, principles, and determinants: theoretical research. Economic studies journal, [S. l.], v. 4, n. 3, p. 82–54, 2021. DOI: 10.37375/esj.v4i3.2272. Disponível em: https://elc2.su.edu.ly/index.php/esj/article/view/2272. Acesso em: 8 dec. 2025.