Souza, F. Êmine A. de and Lemes, S. 2016. Comparability of accounting choices in subsequent measurement of fixed assets, intangible assets, and investment property in South American companies . Revista Contabilidade & Finanças. 27, 71 (Aug. 2016), 169–184. DOI:https://doi.org/10.1590/1808-057x201501480.