KAUR, Jasmine. IFRS: A Conceptual Understanding and Framework. Indian Journal of Finance, [S. l.], v. 5, n. 1, p. 49–56, 2011. Disponível em: https://indianjournalofentrepreneurship.com/index.php/IJF/article/view/72541. Acesso em: 5 oct. 2025.