OUARAB , ALI. Non-financial assets impairments in light of IAS/IFRS case of SAIDAL GROUP. Journal of Research in Finance and Accounting, [S. l.], v. 6, n. 01, p. 617–633, 2021. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/7556. Acesso em: 26 feb. 2026.