Research on Fair Value Measurement and Accounting Treatment of Equity Transfer Under Common Control Oriented by Commercial Substance. Journal of economic and management development research, [S. l.], v. 2, n. 6, p. 17–22, 2026. DOI: 10.65196/5k3zfd43. Disponível em: https://ojs.gfpress.org/jemdr/article/view/315. Acesso em: 21 jun. 2026.