Asukwo, I. E. (2025) “Standardization and Harmonization of Financial Statements: A Two-Format Model for International Financial Reporting Standards (IFRS)”, International Journal of Accounting Intelligence (IJAI), 3(1), pp. 15–21. Available at: https://icidr.org.ng/index.php/Ijai/article/view/1743 (Accessed: 3 June 2025).