Semantic approach to determine (net) working capitalAlver, Jaan; Alver, Lehte; Alver, LehtiProgram and abstract booklet of the 15th International Conference Accounting and Management Information Systems : AMIS 20202020 / p. 35 https://amis.ase.ro/2020/docs/AMIS2020Booklet.pdf

Some thoughts about substance of gains/lossesAlver, Jaan; Alver, Lehti; Alver, LehteProgram and abstract booklet of the 15th International Conference Accounting and Management Information Systems : AMIS 20202020 / p. 18 https://amis.ase.ro/2020/docs/AMIS2020Booklet.pdf