Santos, Odilanei Morais dos, and Paula Danyelle Almeida da Silva. “EXTRACTIVE ACTIVITIES: EVIDÊNCIAS EMPIRÍCAS AO DISCUSSION PAPER DO IASB”. Advances in Scientific and Applied Accounting, vol. 8, no. 3, Dec. 2015, pp. 273-99, https://asaa.anpcont.org.br/asaa/article/view/193.