KOSTANYAN, G.; HARUTYUNYAN, G. DEFERRED TAX ASSETS AND LIABILITIES IN THE SYSTEM OF FINANCIAL STATEMENTS. Economics, Finance and Accounting , [S. l.], v. 1, n. 17, p. 137, 2026. DOI: 10.59503/29538009-2026.1.17-137. Disponível em: https://efa.am/index.php/efa/article/view/157. Acesso em: 25 oct. 2026.