SOLIN, Nely Mariska; KARINA DWI YANTI NAINGGOLAN; TIUR REBECA RIA SITANGGANG; ERVAN CHRISTIAN SAMUEL SIDABUTAR; HICCA MARIA GANDI PUTRI ARUAN. Kerangka Konseptual IASB dan DSAK IAI: Tujuan, Karakteristik Kualitatif, dan Unsur Laporan Keuangan. Journal of Education Religion Humanities and Multidiciplinary, [S. l.], v. 4, n. 1, p. 410–418, 2026. DOI: 10.57235/jerumi.v4i1.8666. Disponível em: https://rayyanjurnal.com/index.php/jerumi/article/view/8666. Acesso em: 17 jun. 2026.