BENGUETIB, Ali; HATTAB, Dallel. The importance of preparing and presenting financial statements in accordance with the SCF and International Accounting Standards - a comparative study between IAS 01 and SCF. Journal of Research in Finance and Accounting, [S. l.], v. 4, n. 01, p. 01–23, 2019. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/8456. Acesso em: 2 apr. 2026.