THEORETICAL AND PRACTICAL FOUNDATIONS FOR IMPROVING EQUITY ACCOUNTING IN JOINT-STOCK COMPANIES UNDER IFRS. International Congress on Economics, Management and Business Studies, [S. l.], v. 1, n. 6, p. 40–49, 2026. Disponível em: https://econferencia.com/index.php/8/article/view/874. Acesso em: 15 jun. 2026.