Human Resource Digital Transformation as an Intangible Accounting Asset: A Theoretical Study of GIC Re India. The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 1, p. 41–45, 2026. DOI: 10.53555/jtar.v22i1.75. Disponível em: https://jtar.org/index.php/JTAR/article/view/75. Acesso em: 21 jan. 2026.