Iudícibus S de, Oliveira VRF de, Niyama JK, Beuren IM. Fair Value and True and Fair View: Taxonomy, Axiology, and Teleology of Concepts. ASAA Journal [Internet]. 2023 Nov. 20 [cited 2024 Sep. 19];16(3):145-157/158. Available from: https://asaa.emnuvens.com.br/asaa/article/view/1089