ELIZABETH BROWN. ACCOUNTING TREATMENT OF SEPARATE TRANSACTIONS IN BUSINESS COMBINATIONS HARMONIZING PROCESS OF INTERNATIONAL (IFRS) AND AMERICAN ( FAS ) ACCOUNTING REGULATIONS. Technology Journal of Management , Accounting and Economics, [S. l.], v. 5, n. 1, 2017. Disponível em: https://www.publishpk.net/index.php/techonlogy/article/view/212. Acesso em: 5 may. 2025.