DJEMAI, Mohammed salah. "Analyzing IFRS 18: A New Framework for Presentation and Disclosure in Financial Statements and Implementation Challenges". Journal of Research in Finance and Accounting, [S. l.], v. 10, n. 02, p. 191–208, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/3287. Acesso em: 9 feb. 2026.