KARUNDENG, Y.; KRISTANTO, A. B. Cost-Benefit Analysis of IFRS Based PSAK Implementation. Perspektif Akuntansi, [S. l.], v. 4, n. 2, p. 121–144, 2021. DOI: 10.24246/persi.v4i2.p121-144. Disponível em: https://ejournal.uksw.edu/persi/article/view/4706. Acesso em: 9 nov. 2026.