TKACHUK, N. V. Historical Cost and Fair Value: Advantages, Disadvantages, Application. Journal of History Culture and Art Research, [S. l.], v. 8, n. 1, p. 173-182, 2019. DOI: 10.7596/taksad.v8i1.2052. Disponível em: http://193.140.9.50/index.php/ilk/article/view/2052. Acesso em: 25 dec. 2025.