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 Mendes, Paulo Cesar de Melo, Niyama, Jorge Katsumi and Silva, Cesar Augusto Tiburcio The Perception of Auditors in the Measurement of Instruments Financial Institutions at Fair Value in Financial Institutions. BBR, Braz. Bus. Rev., July 2018, vol.15, no.4, p.363-381. ISSN 1808-2386

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