On some ideas for improvement of identification and recording gains/lossesAlver, Jaan; Alver, LehteJournal of economic and social development2016 / p. 59-69 : tab On some ideas for improvement of identification and recording gains/lossesAlver, Jaan; Alver, Lehte13th International Scientific Conference on Economic and Social Development : Barcelona, Spain, 14-16 April, 2016 : book of abstracts2016 / p. 71-72