IMPROVING THE ACCOUNTING OF CORPORATE DIVISION, SPIN-OFF AND TRANSFORMATION OF LEGAL FORM PROCESSES. Eureka Journal of Business, Economics & Innovation Studies, [S. l.], v. 2, n. 5, p. 142–155, 2026. Disponível em: https://eurekaoa.com/index.php/6/article/view/1269. Acesso em: 6 jul. 2026.