Obi, H. K., , . . . . . H. E. Ndah, and O. T. Ebiringa. “CONVERGENCE OF ACCOUNTING STANDARDS: IMPLICATIONS TO THE NIGERIAN ECONOMY”. Journal of Global Accounting, vol. 6, no. 1, July 2023, pp. 144-57, https://journals.unizik.edu.ng/joga/article/view/2359.