Santos Baptista da Costa, F. M. da S. ., A. Pereira, and Ângela D. da Silva Vaz. “Portuguese Public Accounting Standard Number 5- Tanglble Fixed Assets the Standard And Its Application”. International Journal of Social Sciences and Humanities Invention, vol. 8, no. 08, Aug. 2020, pp. 6111-20, doi:10.18535/ijsshi/v7i08.03.