The Evolution of Fair Value Accounting and Its Impact on Financial Reporting Transparency: A Theoretical Review. The Journal of Theoretical Accounting Research, [S. l.], v. 21, n. 1, p. 54–63, 2025. DOI: 10.53555/jtar.v21i1.08. Disponível em: http://www.jtar.org/index.php/JTAR/article/view/8. Acesso em: 5 nov. 2025.