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, vol. 2, no. 3, Feb. 2024, pp. 319-32, doi:10.572349/neraca.v2i3.803.