Accounting Theory Formulation as a TOOL for Enhancing International Harmonization of Accounting Standards. JOURNAL OF INNOVATIVE RESEARCH IN MANAGEMENT AND HUMANITIES, [S. l.], v. 2, n. 1, p. 1–14, 2011. Disponível em: https://journals.unizik.edu.ng/joirmah/article/view/3008. Acesso em: 20 apr. 2025.