APPLICATION OF THE BUSINESS ENTITY CONCEPT TO THE FINANCIAL STATEMENTS OF SMES. International Journal of Innovative Technologies in Economy, [S. l.], n. 2(46), 2024. DOI: 10.31435/rsglobal_ijite/30062024/8194. Disponível em: https://rspublisher.org/index.php/ijite/article/view/2868. Acesso em: 17 mar. 2026.