DATABASES AS EMERGING ASSETS: CONCEPTUAL PRINCIPLES AND CHALLENGES OF REFLECTION IN ACCOUNTING AND REPORTING. INNOVATIVE ECONOMY, [S. l.], n. 3, p. 132–147, 2025. DOI: 10.37332/. Disponível em: https://inneco.org/index.php/innecoen/article/view/1663. Acesso em: 4 apr. 2026.