SPIGARSKA, Ewa. The Accounting Policy of Insurance Companies in the Face of the Solvency II Directive and ifrs 4 phase II. Studia Oeconomica Posnaniensia, Poznan, Polska, v. 3, n. 12, p. s. 40–51, 2015. DOI: 10.18559/SOEP.2015.12.3. Disponível em: https://journals.ue.poznan.pl/soep/article/view/4023. Acesso em: 3 sep. 2026.