(1)
Visoto, M. C. R.; Silva, T. C. da; Nobre, I. R.; Rodrigues, J. M. IFRS 9 – Financial Instruments: Determinant Factors of the Influence of Comment Letters in Relation to the IASB Exposure Draft (ED 2013 3). R. Contemp. Contab. 2020, 17, 19-33.