TY - JOUR T1 - Accounting treatment of joint operations in Brazil in light of the current accounting standards JO - Revista Contabilidade & Finanças A1 - Sarquis, Raquel Wille A1 - Santos, Ariovaldo dos SN - 1519-7077 UL - 10.1590/1808-057x202113110 VL - 32 Y1 - 2021 PB - Brasil ER -