1.
Niyama JK, Mendes PC de M. Some reflections on the application of the concept of essence over form in leasing operations in the lessee and lessor before and after IFRS 16. AMBIENTE [Internet]. 2025 Jan. 2 [cited 2026 Aug. 26];17(1):203-16. Available from: https://www.periodicos.ufrn.br/ambiente/article/view/35404