The Analysis and Implementation of Psak 71 (Ifrs 9): Financial Instruments at PT X for The Year 2019. Conference Series, [S. l.], v. 3, n. 1, p. 79–106, 2021. Disponível em: https://www.adi-journal.org/index.php/conferenceseries/article/view/357. Acesso em: 3 jun. 2026.