AMIROV, A. . The Procedure for Recognizing Liabilities in Accounting. International Journal on Economics, Finance and Sustainable Development, [S. l.], v. 4, n. 1, p. 147–151, 2022. DOI: 10.31149/ijefsd.v4i1.2677. Disponível em: https://journals.researchparks.org/index.php/IJEFSD/article/view/2677. Acesso em: 18 oct. 2026.