Santos, Edilene Santana, et al. “Impact of the Brazilian Accounting Pronouncements Committee’s New Guideline (OCPC 07) on the Downsizing of companies’ Notes”. Revista Contabilidade & Finanças, vol. 30, no. 79, Jan. 2019, pp. 58-72, https://doi.org/10.1590/1808-057x201806650.