SMIRNOVA, N.; SMIRNOVA, I. FUNCTIONAL APPROACH TO DEFINING THE ESSENCE OF ACCOUNTING: THEORETICAL FOUNDATIONS. SWorld-Ger Conference proceedings, [S. l.], v. 1, n. gec40-00, p. 76–83, 2025. DOI: 10.30890/2709-1783.2025-40-00-002. Disponível em: https://www.proconference.org/index.php/gec/article/view/gec40-00-002. Acesso em: 11 jan. 2026.