“SOME ISSUES ON THE ASSESSMENT OF THE VALUE OF PROVISIONS AND CONTINGENT LIABILITIES”, Int. Conf. Scie. Rese. Natu. Soc. Sci., vol. 2, no. 4, pp. 29–33, Mar. 2023, Accessed: Sep. 11, 2025. [Online]. Available: https://econferenceseries.com/index.php/srnss/article/view/1586