ZAKI, A. Reframing accounting disclosure in Indonesia towards IFRS S1 and S2 adoption. Journal of Contemporary Accounting, [S. l.], v. 8, n. 1, p. 86–101, 2026. DOI: 10.20885/jca.vol8.iss1.art7. Disponível em: https://journal.uii.ac.id/JCA/article/view/47046. Acesso em: 23 mar. 2026.