VARDIASHVILI, Mariam. Theoretical and Practical Aspects of Impairment of Non-Cash-Generating Assets in the Public Sector Entities, according to the International Public Sector Accounting Standard (IPSAS) 21. Ecoforum Journal, [S. l.], v. 7, n. 3, 2018. Disponível em: https://ecoforumjournal.ro/index.php/eco/article/view/2037. Acesso em: 6 nov. 2025.