ASUKWO, Imo Etim. Standardization and Harmonization of Financial Statements: A Two-Format Model for International Financial Reporting Standards (IFRS). International Journal of Accounting Intelligence (IJAI), [S. l.], v. 3, n. 1, p. 15–21, 2025. Disponível em: https://icidr.org.ng/index.php/Ijai/article/view/1743. Acesso em: 3 jun. 2025.