CHAVES DA SILVA, Rodrigo Antônio. History of the American accounting regulation with an emphasis on global regulation. Revista Activos, [S. l.], v. 17, n. 2, p. 45–91, 2019. DOI: 10.15332/25005278/5732. Disponível em: https://revistas.usantotomas.edu.co/index.php/activos/article/view/5732.. Acesso em: 5 apr. 2025.