Santos, E. S.; Calixto, L.; Bispo, M. F. Impact of the Brazilian Accounting Pronouncements Committee’s New Guideline (OCPC 07) on the Downsizing of companies’ Notes. Rev. Contab. Finanç. 2019, 30 (79), 58-72. https://doi.org/10.1590/1808-057x201806650.