Nika Selvia, Cakti Indra Gunawan and Budi Hariono (2026) “Implementation Of Financial Accounting Standards For Entities Without Public Accountability: A Comparative Literature Review”, International Journal of Management and Business, 3(1), pp. 238–245. Available at: https://irdhjournals.com/ijmb/article/view/819 (Accessed: 14 May 2026).