NAKMOUCHE . ع. Accounting for business mergers according to the Financial accounting system- an analytical study. Revue d’Economie et de Management, [S. l.], v. 19, n. 2 Special, p. 150–166, 2022. Disponível em: https://journals.univ-tlemcen.dz/REM/index.php/REM/article/view/597. Acesso em: 14 mar. 2025.