ARWANI, Agus. The implementation of IFRS in Indonesian Islamic accounting. Journal of Economics, Business, and Accountancy Ventura, Surabaya, v. 21, n. 3, p. 361–371, 2019. DOI: 10.14414/jebav.v21i3.1254. Disponível em: https://journal.perbanas.ac.id/index.php/jebav/article/view/1254. Acesso em: 9 dec. 2025.