SAIF , G. M. S. THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE FINANCIAL STATEMENTS OF AGRICULTURAL COMPANIES IN INDONESIA. Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi, [S. l.], v. 2, n. 3, p. 319–332, 2024. DOI: 10.572349/neraca.v2i3.803. Disponível em: https://jurnal.kolibi.org/index.php/neraca/article/view/803. Acesso em: 16 apr. 2026.