Accounting treatment of provisions for mine closure. Journal of Business, Universidad del Pacífico (Lima, Peru), [S. l.], v. 3, n. 1, p. 25–43, 2011. DOI: 10.21678/jb.2011.43. Disponível em: https://revistas.up.edu.pe/business/article/view/43. Acesso em: 28 aug. 2026.