Dantas, J. A. ., M. F. Soares, and D. T. Simões. “IMPACTS OF THE IFRS 9 EXPECTED LOSSES MODEL ON BRAZILIAN BANKS: DID IT OCCUR AS FORESEEN?”. Revista De Contabilidade Da UFBA, vol. 17, no. 1, Aug. 2023, p. e2301, doi:10.9771/rcufba.v17i1.47530.