AMELIA, M. .; DJAKMAN, C. . Gap Analysis in Implementing IFRS S1 and IFRS S2: A Case Study at Bank X in Indonesia. International Journal of Economics Development Research (IJEDR), [S. l.], v. 5, n. 1, p. 210–224, 2024. DOI: 10.37385/ijedr.v5i3.5755. Disponível em: https://journal.yrpipku.com/index.php/ijedr/article/view/5755. Acesso em: 7 jul. 2025.