Deng, Lingfeng, and Junying Peng. “Reflections on the Concept, Classification and Application of ‘Assertion’ Under the New Standards”. Frontiers in Business, Economics and Management 5, no. 3 (October 11, 2022): 64–68. Accessed June 17, 2026. https://drpress.org/ojs/index.php/fbem/article/view/1909.