Mirkovic, V., C. Gligoric, M. Pavlovic, and M. Lutovac. “Unveiling Hidden Losses and Valuation Shifts: Accounting Policy Implications During and After COVID-19 in a Dynamic Price Environment”. Finance, Accounting and Business Analysis (FABA), Vol. 5, no. 2, Dec. 2023, pp. 139-46, https://faba.bg/index.php/faba/article/view/168.