GRIGALASHVILI , L. . Actual Problems of Public Sector Accounting and Reporting Reforms. Business and Legislation, [S. l.], v. 14, n. 1, p. 13–18, 2021. Disponível em: https://ojs.b-k.ge/index.php/bk/article/view/714. Acesso em: 1 may. 2026.