The non-temporary decline in the value of long-term financial investments And its impact on the financial statements. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 13, n. خاص, p. 304–327, 2019. DOI: 10.34093/gntvbr83. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1783. Acesso em: 29 apr. 2025.