HELTZER, Wendy. LESSONS LEARNED FROM NEW LEASING STANDARDS: VALUATION IMPLICATIONS OF VARYING IMPLICIT DISCOUNT RATES ACROSS OPERATING AND FINANCING LEASES. Journal of Accounting, Ethics & Public Policy, JAEPP, [S. l.], v. 23, n. 2, p. 201, 2022. DOI: 10.60154/jaepp.2022.v23n2p201. Disponível em: https://jaepp.org/index.php/jaepp/article/view/40. Acesso em: 21 dec. 2025.