Primož, P., Jerman, M. and Janković, S. (2023) “DISCRETIONARY CAPITALIZATION OF DEVELOPMENT EXPENDITURES”, Ekonomija - teorija i praksa, 16(3), pp. 1–24. Available at: https://casopis.fimek.edu.rs/index.php/etp/article/view/220 (Accessed: 9 November 2025).