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) 3, no. 1 (May 19, 2025): 15–21. Accessed June 3, 2025. https://icidr.org.ng/index.php/Ijai/article/view/1743.