Amelia, M. and Djakman, C. 2024. Gap Analysis in Implementing IFRS S1 and IFRS S2: A Case Study at Bank X in Indonesia. International Journal of Economics Development Research (IJEDR). 5, 1 (Jan. 2024), 210–224. DOI:https://doi.org/10.37385/ijedr.v5i3.5755.