商业实质导向下同一控制下股权划转的公允价值计量与会计处理研究. 经济与管理发展研究, [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 6月. 2026.