Lima Ribeiro, Carlos William, Jorge Luiz De Santana Júnior, Renê Coppe Pimentel, e Bruno Meirelles Salotti. “IFRS 9 Adoption and Its Impacts on banks’ Credit Impairment: An International Perspective”. Enfoque: Reflexão Contábil 43, no. 3 (setembro 3, 2024): 1-19. Acessado novembro 12, 2025. https://periodicos.uem.br/ojs/index.php/Enfoque/article/view/64183.